IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Bhupinder Singh

….Petitioner

versus

Principal Commissioner of Income Tax Chandigarh and others

…Respondents

1. The date when the judgment is reserved 01.12.2025 2. The date when the judgment is pronounced 17.12.2025 3. The date when the judgment is uploaded on the 19.12.2025

website

4. Whether only operative part of the judgment is Full

pronounced or whether the full judgment is

pronounced

5. The delay, if any, of the pronouncement of full Not

judgment, and reasons thereof applicable

CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present: Ms. Radhika Suri, Senior Advocate with

Mr. Abhinav Narang, Advocate and

Ms. Parnika Singla, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vidul Kapoor, Junior Standing Counsel and

Ms. Kavita, Advocate, for the Income Tax Department.

Ms. Ameera Abdul Razak, Standing Counsel,

for respondent No.2 (through Video Conferencing)

DEEPAK SIBAL, J.

1. Through the instant petition, the petitioner challenges order dated 08.09.2025, passed under Section 127(2) of the Income Tax Act, 1961 (for short – the 1961 Act) by the Principal Commissioner of Income

Tax Chandigarh-I