IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 217 ) CWP No. 2210 of 2026 (O&M) Date of decision: 21.07.2026 H L Buildwell Private Ltd. .....Petitioner Versus Deputy Commissioner of Income Tax and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Nikhil Goyal, Advocate and Ms. Ruby, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel for the respondent(s)-Income Tax Department. * * * DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the parties agree that the issue raised through this petition stands decided in the petitioner’s favour by a recent judgment given by a Division Bench of this Court on 06.05.2026 in a bunch of petitions in which the lead case was CWP No.37049 of 2025 – H L Buildwell Pvt. Ltd. Vs. Deputy Commissioner of Income Tax and others. (2) In view of the afore consensus, the present petition is allowed in the light of the law laid down in H L Buildwell Pvt. Ltd.’s case (supra) resulting in the setting aside of the impugned notices, all dated 12.04.2022 as also the appellate order dated 28.10.2025, passed by the Commissioner of Income-tax (Appeals)-5, Ludhiana. ( DEEPAK SIBAL ) JUDGE 21.07.2026 ( RUPINDERJIT CHAHAL ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.07.23 09:26 I attest to the accuracy and authenticity of this order. Chandigarh