211 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH XOBJC-193-CII-2015 (O&M) Date of Decision: 13.01.2026 COMMISSIONER OF INCOME TAX, LUDHIANA ...... Appellant Versus HARISH KUMAR SINGLA ..... Respondent-Cross Objector(s) CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE Pres **** LISA GILL, J. 1. SUNIL 2026.01.22 13:39 I attest to the accuracy and authenticity of this document SUNIL 2026.01.22 13:39 I attest to the accuracy and authenticity of this document