$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 86/2026 CM APPL. 447/2026 CM APPL. 448/2026 SANJAY SINGHAL PROPRIETOR OF M/S SHIVA STEEL .....Petitioner Through: Mr. Yatin Sharma and Mr. Mohit Solanki, Advs. versus COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 06.01.2026 1. After arguing for sometime, learned counsel for petitioner seeks permission to withdraw the present petition with a liberty to file a fresh one. 2. The petition along with the pending applications is, accordingly, dismissed as withdrawn, with liberty as prayed for. DINESH MEHTA, J VINOD KUMAR, J JANUARY 6, 2026/cd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/01/2026 at 12:59:41