KANIKA GUPTA vs. INCOME TAX OFFICER AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-3025-2026 Date of Decision: 09.04.2026 KANIKA GUPTA ... PETITIONER VS. INCOME TAX OFFICER AND OTHERS ... RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Rohit Kaura, Advocate, for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondent(s). **** 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 Dismissed as withdrawn with liberty as prayed for.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 (LAPITA BANERJI) JUDGE 09.04.2026 smriti Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SMRITI 2026.04.17 14:04 I attest to the accuracy and authenticity of this order/judgment