IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201-2 ITA-345-2011 (O&M) Date of Decision: 14.01.2026 GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY ...Appellant Vs. COMMISSIONER OF INCOME TAX-III …Respondent CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Shantanu Bansal, Advocate for the appellant Ms. Pridhi Sandhu, Advocate for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA-599-2006 titled as ‘Punjab Urban Planning & Development Authority Vs. Commissioner of Income Tax-I’. 2. Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE January 14, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.01.15 10:10 I attest to the accuracy and integrity of this document