IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 123 CWP-15755-2025 Date of decision : 27.08.2026 Kartik Sharma .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH Present : Mr. Vikrant Kackria, Advocate, for the petitioner (through VC). Mr. Saurabh Kapoor, Senior Standing Counsel Mr. Rana Gurtej Singh, Junior Standing Counsel, for the respondent(s)-revenue. * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 27.08.2026 [SUNISH BINDLISH] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 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. 123 CWP-15755-2025 Date of decision : 27.08.2026 Kartik Sharma .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH Present : Mr. Vikrant Kackria, Advocate, for the petitioner (through VC). Mr. Saurabh Kapoor, Senior Standing Counsel Mr. Rana Gurtej Singh, Junior Standing Counsel, for the respondent(s)-revenue. * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 27.08.2026 [SUNISH BINDLISH] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh