IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201 CWP-6551-2006 Date of Decision: 18.02.2026 SHRI INDERPAL SINGH AHUJA ...Petitioner Vs. SHRI A.V. SINGH COMMISSIONER OF INCOME & ORS. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Kshitij Sharma, Sr. Advocate with Ms. Gurpreet Kaur Bhatti, Advocate for the petitioner Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel Ms. Kavita, Advocate for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1. Learned counsel for the respondent-Revenue submits that in view of subsequent developments, the petition has rendered infructuous. 2. Learned Sr. Counsel for the petitioner expressed his inability to controvert the aforesaid fact. 3. Dismissed as having been rendered infructuous. 4. Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE February 18, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.02.19 14:46 I attest to the accuracy and integrity of this document