IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 204-2 ITA-117-2009 (O&M) Date of Decision: 19.02.2026 COMMISSIONER OF INCOME TAX ...Appellant Versus SH. INDER PAL SINGH AHUJA ...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 appellant (in ITA-338-2006) and for respondent (ITA-117-2009) Ms. Urvashi Dhugga, Sr. Standing Counsel with Ms. Kavita, Advocate for Income Tax (in ITA-338-2006 and ITA-117-2009) *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA-338-2006 (O&M) titled as ‘Inderpal Singh Ahuja Vs. The Assessing Officer-cum-A.C.I.T. & Ors’. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) 19.02.2026 JUDGE Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable: Yes/No DEEPAK BISSYAN 2026.02.24 14:18 I attest to the accuracy and integrity of this document