IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 203 CWP-13697-2024 Date of decision : 21.08.2026 Ashok Kumar Handa .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Sandeep Wadhawan, Advocate, for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel, Mr. Rana Gurtej Singh, 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 Dismissed as withdrawn with liberty as prayed for.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. 203 CWP-13697-2024 Date of decision : 21.08.2026 Ashok Kumar Handa .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Sandeep Wadhawan, Advocate, for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel, Mr. Rana Gurtej Singh, 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 Dismissed as withdrawn with liberty as prayed for.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