# ARUN GARG vs UNION OF INDIA AND ORS

Court: Punjab and Haryana High Court
Date: 2026-05-21
Citation: CWP 36864/2025
Petitioner: ARUN GARG
Respondent: UNION OF INDIA AND ORS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=36864&case_year=2025&order_date=2026-05-21&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 218 (32) CWP-36864-2025 Date of decision : 21.05.2026 Arun Garg .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Navdeep Monga, Advocate, for the petitioner. Ms. Gauri Neo Rampal, Advocate, for the revenue (appeared through video conferencing). ***** 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 Dismissed as withdrawn with liberty as prayed for.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 21.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.22 16:47 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

https://niyam.ai/judgements/high-court/2026/may/arun-garg-vs-union-of-india-and-ors