IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 138 ) CWP No. 2898 of 2026 Date of decision: 16.04.2026 Rishi Sharma .....Petitioner Versus Union of India and another .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukesh Pandey, Advocate for the petitioner. Ms. Nikita Garg, Junior Standing Counsel and Mr. Vidul Kapoor, Junior Standing Counsel for the respondent(s). * * * 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 (2) Dismissed as withdrawn with liberty as prayed for.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 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh