IN THE HIGH COURT OF PUNJAB AND HARYANA AT Tek Ram Nain (since deceased) Union of India CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Yash Garg, Advocate and Ms. Vanshika Sharma, Advocate, for the petitioner Mr. Akshay Mittal, Advocate, for the respondent DEEPAK SIBAL Learned counsel for the petitioner petition. Dismissed as withdrawn. April 01, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.129 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-1083 Date of Decision : Tek Ram Nain (since deceased) through his LRs Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Yash Garg, Advocate and Ms. Vanshika Sharma, Advocate, for the petitioners. Mr. Akshay Mittal, Advocate, for the respondent-Income Tax Department. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner Dismissed as withdrawn. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 1083-2026 (O&M) Date of Decision : 01.04.2026 through his LRs …Petitioners …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Ms. Vanshika Sharma, Advocate, Income Tax Department. Learned counsel for the petitioners seeks to withdraw this DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.02 17:05 I attest to the accuracy and integrity of this document