ITA/363/2019 of PR. COMMISSIONER OF INCOME TAX-I CHANDIGARH Vs M/S SUKHAM INFRASTRUCTURE PVT LTD on 22 July 2026

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

209/3

ITA-363-2019 (O&M)

Date of Decision: 22.07.2026

Pr. Commissioner of Income Tax-1, Chandigarh

..... Appellant

Versus

M/s Sukham Infrastructure Pvt. Ltd.

..... Respondent

CORAM:

HON’BLE MR. JUSTICE DEEPAK SIBAL

HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present:

Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the appellant.

Ms. Parnika Singla, Advocate

for the respondent.

*****

DEEPAK SIBAL

, J (ORAL)