IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.119 CWP-8427-2025 Date of decision: 21.08.2026 Bhagwan Singh …..Petitioner VS Deputy Commissioner of Income Tax and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vishav Bharti Gupta, Advocate, for the petitioner (through video conference). Mr. Varun Issar, Senior Standing Counsel with Ms. Nikita Garg, Junior Standing Counsel, for the respondent(s). ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 Dismissed as withdrawn with liberty as prayed for.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 21.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.24 16:49 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.119 CWP-8427-2025 Date of decision: 21.08.2026 Bhagwan Singh …..Petitioner VS Deputy Commissioner of Income Tax and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vishav Bharti Gupta, Advocate, for the petitioner (through video conference). Mr. Varun Issar, Senior Standing Counsel with Ms. Nikita Garg, Junior Standing Counsel, for the respondent(s). ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 Dismissed as withdrawn with liberty as prayed for.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 21.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.24 16:49 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh