IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 201-3 **** CWP-902-2006 (O&M) Reserved on : 21.01.2026 Pronounced on : 28.01.2026 MOTOROLA INDIA PVT. LTD. ...Petitioner Vs. ASSISTANT COMMISSIONER AND ORS. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Nageshwar Rao, Advocate (through V.C.) with Mr. Parth, Advocate (through V.C.) and Mr. Ashim Aggarwal, Advocate for the petitioner(s) Mr. Varun Issar, Sr. Standing Counsel for respondent-Income Tax Department *** JAGMOHAN BANSAL, J. 1. For orders, see detailed order of even date passed in CWP-893-2006 titled as ‘Motorola India Pvt. Ltd. Vs Assistant Commissioner and Ors.’. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE January 28, 2026 Deepak DPA Uploaded on: January 29, 2026 Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.01.29 09:58 I attest to the accuracy and integrity of this document