2026:JHHC:4661-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 1029 of 2026 Ajay Kumar Agarwal, S/o Chandulal Bhalotia, R/o 10 10, C.H. Area Jubilee Road, Bishtupur, P.O. & P.S.-Bishtupur, District-Jamshedpur ….. Petitioner Versus 1. Income Tax Department, through the Office of Assistant Commissioner of Income Tax, Central Circle, Jamshedpur, East Singhbhum 2. Income Tax Department, through the Office of Commissioner of Income Tax, Appeal, Patna-3 (Bihar) ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. Sharwan Kumar Jha, Advocate Mr. Anubhav Chattopadhyay, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr. S.C. (Income Tax) Mr. Anurag Vijay, Jr. S.C. (Income Tax) ----- 02/18.02.2026 1. Heard learned counsel for the parties. 2. Mr. Kumar Vaibhav, learned Sr. S.C. (Income Tax) appearing on behalf of the respondents, points out that a similar writ petition challenging Section 148A(3) order being W.P. (T) No. 7209 of 2025 was filed by this petitioner and withdrawn with liberty to file an appeal. He now submits that it would be open to the petitioner to file the present writ petition again seeking similar reliefs. 3. He refers to this Court’s order dated 16.12.2025 disposing of W.P. (T) No. 7209 of 2025. The said order dated 16.12.2025 clearly records that learned counsel for the petitioner, under instructions of the petitioner, sought to withdraw the said writ petition with liberty to file an appeal. The said writ petition was accordingly dismissed as withdrawn with the liberty as sought. 4. Based upon the above, learned counsel for the petitioner seeks leave to withdraw the present writ petition with liberty to file and pursue the remedy of appeal. 2026:JHHC:4661-DB 2 5. Leave is granted with the liberty as prayed for. 6. All contentions of the parties on merits are however left open. 7. The present writ petition is accordingly disposed of as withdrawn with the liberty in the above terms. 8. No costs. (M. S. Sonak, C.J.) (RAJESH SHANKAR, J.) 18.02.2026 Satish/Vikas/