IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 207 ITA-74-2024 Date of Decision: 15.07.2026 Principal Commissioner of Income Tax, Rohtak ....Appellant Versus M/s Paliwal Overseas Pvt. Ltd. ....Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Ms. Gauri Neo Rampal, Advocate (through VC) for the appellant. ***** DEEPAK SIBAL , J (ORAL) 1. Learned counsel for the appellant fairly admits that this appeal is covered against the appellant by the judgment dated 03.10.2024 passed by a Co-ordinate Bench in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd. 2. In the light of the afore fair stand taken on behalf of the appellant before us, the present appeal is also dismissed in terms of the judgment dated 03.10.2024 passed in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 15.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.17 15:48 I attest to the accuracy and integrity of this document Chandigarh