IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No.104 ) CWP No. 12437 of 2026 Date of decision: 09.07.2026 Ashok Kumar Sharma .....Petitioner Versus Union of India and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Chetan Jain, Advocate and Mr. Porush Jain, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel and Mr. Rana Gurtej Singh, Junior Standing Counsel for the respondents No.1 to 5. Mr. Vaibhav Gupta, Junior Standing Counsel for respondents No.6 and 7. * * * DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to file an appeal in terms of Section 253 of the Income-tax Act, 1961. (2) Dismissed as withdrawn with liberty as prayed for. (3) It is clarified that while granting the afore liberty, we have neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. ( DEEPAK SIBAL ) JUDGE 09.07.2026 ( RUPINDERJIT CHAHAL ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.07.10 12:53 I attest to the accuracy and authenticity of this order. Chandigarh