IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 135 CWP-7032-2026 Date of Decision: 07.04.2026 M/S SHRI NATH SALES THROUGH ITS PARTNER RAHUL AGGARWAL ..... Petitioner Versus UNION OF INDIA THROUGH ITS FINANCE SECRETARY AND OTHERS ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Ashish Gupta, Advocate for the petitioner. Mr. Ajay Jagga, Additional Standing Counsel with Ms. Neetu Kundu, Advocate for respondent No.3. ***** DEEPAK SIBAL, J. (Oral) It is not disputed before us that through filing of an application dated 22.12.2025, the petitioner has sought rectification of the impugned assessment order dated 26.11.2025, decision on which application remains pending. 2. In the light of the above, we consider it just and appropriate, at this stage, to dispose of this petition with a direction to the competent authority to take a final decision on the aforesaid petitioner’s rectification application dated 22.12.2025 but only after affording opportunity of personal hearing to the petitioner and through passing of a reasoned order. 3. The needful be done within 02 months from the date of receipt of a copy of this order. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] 07.04.2026 JUDGE Jyoti Thakur Whether speaking/reasoned: Yes/No Whether reportable: Yes/No JYOTI THAKUR 2026.04.09 17:55 I attest to the accuracy and integrity of this document