Punjab and Haryana High Court
ITA/75/2024 of PCIT ROHTAK Vs M/S PALIWAL OVERSEAS PVT LTD on 15 July 2026
COURT OF PUNJAB AND HARYANA AT CHANDIGARH 207/2 ITA-75-2024 Date of Decision: 15.07.2026 Principal Commissioner of Income Tax, Rohtak ....Appellant Versus M/s Paliwal Overseas Pvt. Ltd. ....Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
207/2
ITA-75-2024
Date of Decision: 15.07.2026
Principal Commissioner of Income Tax, Rohtak
....Appellant
Versus
M/s Paliwal Overseas Pvt. Ltd.
....Respondent
CORAM:
HON’BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL
Present:
Ms. Gauri Neo Rampal, Advocate (through VC)
for the appellant.
*****
DEEPAK SIBAL
, J (ORAL)
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1. Learned counsel for the appellant fairly admits that this appeal is covered against the appellant by the judgment dated 03.10.2024 passed by a Co-ordinate Bench in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd.
2. In the light of the afore fair stand taken on behalf of the appellant before us, the present appeal is also dismissed in terms of the judgment dated 03.10.2024 passed in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 15.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.17 15:48 I attest to the accuracy and integrity of this document Chandigarh