CWP-19813-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 139 CWP-19813-2026 Date of Decision: 13.07.2026 Sudhir Kumar Munjal ....Petitioner Versus Principal Commissioner of Income Tax, Ludhiana-1 ....Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Alok Mittal, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondent. ***** DEEPAK SIBAL , J (ORAL) 1. Through this petition, the petitioner seeks quashing of order dated 29.01.2026, through which the petitioner’s tax jurisdiction has been transferred from Ludhiana to New Delhi. 2. At the outset, learned counsel appearing for the respondent- revenue submits that since the impugned order dated 29.01.2026 (Annexure P-3) is a non-speaking order, the same shall be withdrawn but liberty be granted to the respondents to pass a fresh order after considering the petitioner’s objections filed by him to the notice which preceded the impugned order. DINESH BANSAL 2026.07.16 11:00 I attest to the accuracy and integrity of this document Chandigarh CWP-19813-2026 -2- 3. In the light of the above statement made by learned counsel for the respondent-revenue, the present petition with regard to the challenge to the impugned order has been rendered infructuous. However, liberty is granted to the respondents to pass a fresh transfer order, in accordance with law. 4. Before passing the fresh transfer order as above, the petitioner shall be granted an opportunity of personal hearing. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 13.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.16 11:00 I attest to the accuracy and integrity of this document Chandigarh