✦ Punjab & Haryana High Court · 15 Jul 2026

Principal Commissioner of Income Tax, Rohtak v. M/s Paliwal Overseas Pvt. Ltd

Ita No. 75 of 2024DEEPAK SIBAL

Judgment

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) *****

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.

15.07.2026 D.Bansal (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) JUDGE Whether speaking/reasoned : : Whether reportable Yes/No Yes/No

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

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