JAI PAL vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NORTH WEST REGION CHANDIGARH AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.147 CWP-6105-2026 Date of decision: 09.04.2026 Jai Pal ....Petitioner Versus Principal Chief Commissioner of Income Tax and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Prashant Kapila, Advocate for the petitioner. * * * 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 Dismissed as withdrawn with liberty as prayed for.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 09, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.10 16:36 I attest to the accuracy and integrity of this document chandigarh