IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201-2 CWP-10822-2006 Date of Decision: 17.02.2026 PUNJAB STATE CO-OPERATIVE SUPPLY MARKETING FEDERATION LTD. ...Petitioner Versus CHIEF COMMISSIONER OF INCOME TAX AND ANR. ...Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Radhika Suri, Sr. Advocate with Mr. Abinav Narang, Advocate for the petitioner(s) Mr. Vaibhav Gupta, Standing Counsel for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in CWP-10671-2006 titled as 8Punjab State Co-operative Supply Marketing Federation Ltd. Vs. Chief Commissioner of Income Tax and Anr.9. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) 17.02.2026 JUDGE Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable: Yes/No DEEPAK BISSYAN 2026.02.18 14:31 I attest to the accuracy and integrity of this document