IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.117 CWP-1764-2026 Date of decision: 20.07.2026 Raj Kataria ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Navdeep Monga, Advocate for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing counsel (through VC) 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 Dismissed as withdrawn with liberty as prayed for.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 July 20, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.07.21 17:08 I attest to the accuracy and integrity of this document chandigarh

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.117 CWP-1764-2026 Date of decision: 20.07.2026 Raj Kataria ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Navdeep Monga, Advocate for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing counsel (through VC) 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 Dismissed as withdrawn with liberty as prayed for.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 July 20, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.07.21 17:08 I attest to the accuracy and integrity of this document chandigarh