1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4841-2026 Date of decision: 15.07.2026 Sr. No.108 Forest Hill Resort Private Limited …..Petitioner VERSUS Joint Commissioner of Income Tax, Central Circle 1, Chandigarh & Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Rochak Singla, Advocate for the petitioner. (through V.C.) Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. ***** 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 Dismissed as withdrawn with liberty as prayed for.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 (RUPINDERJIT CHAHAL) JUDGE 15.07.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.07.16 16.11 I attest to the accuracy and authenticity of this order/judgment

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4841-2026 Date of decision: 15.07.2026 Sr. No.108 Forest Hill Resort Private Limited …..Petitioner VERSUS Joint Commissioner of Income Tax, Central Circle 1, Chandigarh & Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Rochak Singla, Advocate for the petitioner. (through V.C.) Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. ***** 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 Dismissed as withdrawn with liberty as prayed for.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 (RUPINDERJIT CHAHAL) JUDGE 15.07.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.07.16 16.11 I attest to the accuracy and authenticity of this order/judgment