IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 156 CWP-6170-2025 Date of decision : 21.08.2026 Vipan Ahuja .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Mukul Singla, Advocate, for Mr. Anurag Sharma, Advocate, for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel, Mr. Vidul Kapoor, Junior Standing Counsel, for the respondent(s)-Income Tax Department. * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 21.08.2026 [RUPINDERJIT CHAHAL] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.24 18:15 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 156 CWP-6170-2025 Date of decision : 21.08.2026 Vipan Ahuja .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Mukul Singla, Advocate, for Mr. Anurag Sharma, Advocate, for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel, Mr. Vidul Kapoor, Junior Standing Counsel, for the respondent(s)-Income Tax Department. * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 21.08.2026 [RUPINDERJIT CHAHAL] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.24 18:15 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh