SOM NATH vs. INCOME TAX OFFICER, WARD 4(2), JALANDHAR

AT CHANDIGARH Sr. No.158 CWP-4626-2026 Date of decision: 16.04.2026 Som Nath ....Petitioner Versus Income Tax Officer, Ward 4(2), Jalandhar ....Respondent CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Lokesh Garg, Advocate for Mr. Kushagra Mahajan, Advocate, for the petitioner. Mr. Vidul Kapoor, Jr. Standing Counsel and Ms. Nikita Garg, Jr. Standing Counsel for the respondents. * * * 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 Dismissed as withdrawn with liberty as prayed for.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 April 16, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.17 16:00 I attest to the accuracy and integrity of this document chandigarh