IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 112 and 229 CWP-28187-2022 (O&M) Date of decision : 30.03.2026 Deepak Ohlyan .…. Petitioner Versus Income Tax Officer, Gurugram and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Puneet Bali, Senior Advocate, with Mr. Nikhil Mehndiratta, Advocate, Ms. Nidhisha Choksi, Advocate, Mr. Rajat Chopra, Advocate, and Ms. Niharika Mittal, Advocate, for the petitioner. Mr. Varun Issar, Senior Standing Counsel, for respondents No.1 and 4-Income Tax Department. Mr. Vaibhav Gupta, Junior Standing Counsel, for respondent No. 3-Income Tax Department. * * * * * DEEPAK SIBAL, J. (Oral) 1. At the outset, learned counsels for the respondent-income tax authorities have produced rectification order dated 27.03.2026, pertaining to the assessment year 2016-17 in the petitioner’s case, through which, in the assessment order dated 30.03.2022, all additions made to the petitioner’s income, in connection with the transfer of the property through transfer deed dated 28.07.2015, stand reversed. Learned counsels for the respondent-income tax authorities further state that the impugned penalty orders, all dated 26.09.2022, passed by the respondent-income tax authorities under Sections 271(1)(c), 271(1)(b) and 271F of the Income Tax Act, 1961 (for short, the Act) SHAMSHER SINGH 2026.04.06 18:21 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-28187-2022 [ 2 ] (Annexures P1 to P3) and the notices of demand, all dated 26.09.2022, issued under Section 156 of the Act, in pursuance to the afore referred three penalty orders (Annexures P-4 to P-6), be also treated as non-est. 2. The above statement made by learned counsels for the respondent- income tax authorities satisfies learned counsel for the petitioner. 3. In view of the above, after taking the aforesaid rectification order dated 27.03.2026 on the record as Annexure-‘A’, the instant petition is disposed of as having been rendered infructuous with a direction to the respondent- income tax authorities to delete from its portal adverse remarks, if any, qua the petitioner, pertaining to the assessment year 2016-17. 4. Pending miscellaneous application(s), if any, also stands disposed of. [DEEPAK SIBAL] JUDGE 30.03.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.06 18:21 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh