High Court of Punjab and HaryanaCWP/15691/2025disposed of

M/S Omaxe New Chandigarh Developers Pvt Ltd v. Deputy Commissioner Of Income Tax Central Circle I And Others

2025-05-28Mrs. Justice Lisa Gill,Mrs. Justice Sudeepti Sharma2 pages

! "#$"# ####""

&# '() *"

)(+,- - . # ###/! " # $%# & &%&%% $%# & && & # "0

#" ""+1 #2 )""

#/34!

#-"2 +

#5-

61+

#7-,-!"+2 )" '

"!"" #

#%3 ,-!"+1") - '

" ! "# & & #' # "!

"!"" " ")"# 9# 9 -- 1)" :; '"() *2)"+

"=2)"

>?) @-")" +'

25 # # $ ) -'

"!"" ) """"-

" "!"" ) 3&"6-"!3& " A) '" - "") ' !""#$ "+! # : :) )""" +) # # :% !""#$"< #

9 " ) )""" ?+) # # :#$ ) -'

"!"" '- " -3"""""!"" !

!! "!3'

"2!!"2-" "&# 9# $ ) -!! '

B '( "

!-""# Gaurav Arora 2025.06.06 15:33 I attest to the accuracy and integrity of this document

:# ) -'

"! "! -" ) '")# # * !"" ) " ") " # 9# 9 -- 1)" :; '"2)"+

) @-")" +'

25 + " -"""(-2-" "& 6- )" " -"+ '") )- "')" " # 9# '" A *+ +"3!)')&- """"C2 )- ! " -" ")- 1)" :; '"2)"+

# 2 "A) '" - "D" 1A-E )<-!

?D6"1E)<-!

?+ " "!"" " -+ "!

" "!"" +3& "3 "&" "

-" ' "!

)- - "2)"+

))) &+' # # 1)"!

")+"!!!3'

" 2!!"2-" "&+" "!"" ! '" )" " " 2!!"2-" "&" )"!! '"!"" +" '" 6-"" 3 # ;# 2"!!!)" +'&+ "! '# (%&%%) (& & #)

,- 2

5 5 Gaurav Arora 2025.06.06 15:33 I attest to the accuracy and integrity of this document