IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 135 ) CWP No. 2868 of 2026 Date of decision: 16.04.2026 Jeevan Kumar Malhotra .....Petitioner Versus Deputy Commissioner of Income Tax and another .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Lokesh Garg, Advocate for Mr. Kushagra Mahajan, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel for the respondent(s)-Income Tax Department. * * * DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Tax Act, 1961. (2) Dismissed as withdrawn with liberty as prayed for. ( DEEPAK SIBAL ) JUDGE 16.04.2026 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.04.18 17:26 I attest to the accuracy and authenticity of this order. Chandigarh