Punjab and Haryana High Court

CWP/1429/2025 of SAMRAJ AND SONS Vs CENTRAL BOARD OF DIRECT TAXES AND ORS on 2 September 2026

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HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 113 CWP-1429-2025 Date of decision : 02.09.2026 Samraj and Sons .…. Petitioner Versus Central Board of Direct Taxes, New Delhi and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 113

CWP-1429-2025

Date of decision : 02.09.2026

Samraj and Sons

.…. Petitioner

Versus

Central Board of Direct Taxes, New Delhi and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present :

Mr. Divya Suri, Advocate, for the petitioner.

Mr. Saurabh Kapoor, Senior Standing Counsel

Mr. Rana Gurtej Singh, Junior Standing Counsel,

for the respondent(s)-revenue.

* * * * *

DEEPAK SIBAL, J. (Oral)

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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 Dismissed as withdrawn with liberty as prayed for.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

02.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.03 14:59 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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