← Library
High Court of Punjab and HaryanaCWP/15801/2025disposed of

M/S Omaxe Forest Spa And Hill Developrs 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 0

".

0203 ) "+,,1 ) "4+5 ,0)

"  0+*+ )' %0   "

"# 20*+ ) ,'+   %0  "

&  & #'  "

0

, 0     

 ' "7"



++' 8%0&' (')9:;% 0<' 9:=>

' ?+  '  )%4    "

"

!'+  %0   ' 00

+  

0  1    

'2$05+, 

2$  @'0%0

+ 0'  % 

 !!"# ! ) 

 A" B8   8'')'

 9"B"

 8 $

 !!"#! ;A"  9

 70'' >)'

 9"B"

 8"!'+  % 0   0 %+0 +2 00   0  % 

0 

  ,2%0 

+0 $" 7"

!'+    ,%C %& 0 

 Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document

   

+0 "

8"

00 '+  %0    + 0 10 ' %0' "

"

(0      0  '0

,  0   '    "7"



++' 8%0')9:

' ?+  '  )% 4    )0,+00&

+ ,+0 $05+

 '  

+0 )  1%0'

'+   % '  9"7"



%0 @ () 10 ) 0 2 '

% '

$+00A0 '

+

 1

+0 '+' 8%0')9:"

:"

 @'0%0

+ D  ,0@0,+E ' ;

+ >D  ,0E ' ;

+ >)

101     0



+) 

 0  1    )2$, ,

2$0 +%

10 '+   1+0')9: ''' , $) % 

" B"

 ' 0  ' )0  

  ,2%0  

+0 $)01    



 %1 0 ' 0  

+0 $'

0  %0   )  %0 5+,  2" "



0  ,

'  ) %$)

 

 %"

(%&%%)   (&  & #)    

 !"

!

"

 *+ 

   4

A   4

A Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document