Punjab and Haryana High Court
ITA/228/2019 of PR COMMISSIONER OF INCOME TAX-1 CHANDIGARH Vs VIPIN KUMAR JAIN on 2 September 2026
HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 188 PR. COMMISSIONER OF INCOME TAX VIPIN KUMAR JAIN CORAM : HON'BLE HON'BLE M Present : Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel Ms. Kavita, Advocate, for the appellant(s) None for the
IN THE HIGH
Sr. No. 188
PR. COMMISSIO
VIPIN KUMAR J
CORAM : HON
HON
Present :
Ms. U
Mr. V
Ms. K
None
DEEPAK SIBAL,
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02.09.2026 shamsher
H COURT OF PUNJAB & HARYA ONER OF INCOME TAX-1, CH
Versus JAIN
N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Vaibhav Gupta, Junior Standing Kavita, Advocate, for the appella e for the respondent(s).
* * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)
Whether speaking/reasoned : Yes / No Whether reportable : Yes / No
ANA AT CHANDIGARH ITA-228-2019 (O&M) Date of decision : 02.09.2026
HANDIGARH
.…. Appellant
..... Respondent IBAL INDLISH g Counsel Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.
[DEEPAK SIBAL]
JUDGE [SUNISH BINDLISH] JUDGE o o
SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh