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2025 DAILYLAW 4808 (PNJ)

CHARANJIT KAUR v. FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS

CWP/39466/2025 · 2026-02-18

Harsh Bunger

body2025

Judgment text

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          !"#$%&#'()($*+ ,- - .!/!*0("1!2/    (*!*'(!3$44())($*#/ 55#!3)62*0!7!*&$".#/)     + 89-::                  Mr. Nirmaljit Singh Diwana, Sr. DAG, Punjab. :- /!3  Petition herein is, inter alia, seeking a writ in the nature of Certiorari, for setting aside the order dated 07.04.2025 (Annexure P-5) passed by learned Financial Commissioner (Appeals), Punjab, whereby the revision petition        !"  #     $   % ! &'#  ((#)(# * +  ,            - $.   / -         2. 0      %   $ %     - $.   / -         1     - $.   / -               !"  2    3         $. $       - $.   / -       $       $  % %     $ %   $  $  $    % %  % $             %   4$  4   0  ANKIT 2026.02.26 10:38 I attest to the accuracy and integrity of this document High Court, Chandigarh    ) 3. 1   %           $         - $.   / -    5     %  $         $           1  4  4               % % 5  6 7   6 7       $.    $    3       %    %        $  )((&  )(& 8 3       - $.   / -     %          ("))(9 3      - $.   / -    $    $     %    7$ ! 8) 8&   8' *  6%     )(8 ",   0 1    4   0  : %    - $.   / -     % ! &'#           $                  !"  2    ((#)(# * +  , " 1     % ! &'# %                  5   %4   4    0  $     (9))(' * +  ),        ((#)(# * +  ,             %         $$     ;    9 0         !"  #      (9))(' * +  ),              5%%    < . 4   < . $  $  %      (#())()8 * +  &, #        !"  #         *= ! &  )()8,       <   5%%    ANKIT 2026.02.26 10:38 I attest to the accuracy and integrity of this document High Court, Chandigarh    &  6  $  %   $     (#(8)()" * +  ", 2 3 $     %    %                5   .   * ,       ' 1   +        (#(8)()" * +  ",                                      !"  !#$ %      &     ! '    !   !(! & )  !(!  *$%+  %   &     %     %       !'   ! &    ,-* !(!.   !          %   ! &             %  &                 /      %   0 ' < %      +               - $.   / -    * ,  &(      %  $       $        3             %           (                        $    % ! 8'2      ( >              %         - $.   / -        %  $       $                     % ! 8'2   ANKIT 2026.02.26 10:38 I attest to the accuracy and integrity of this document High Court, Chandigarh    8    3                 %         4                      %          $       - $.   / -        $         * % , $ $           !"  2 ) 3 %    $                 % - $.   / -     &(      %  $       $              %                           % ! 8'2     ?       %      %        - $.   / -    3        6        * % ,           %      5 5      $ $       4    5 @        .       & 5        %    3    %        %      %  8       * ,           (HARSH BUNGER) 18.02.2026 JUDGE  A . B    C B! A   C B! ANKIT 2026.02.26 10:38 I attest to the accuracy and integrity of this document High Court, Chandigarh