IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107 CM-12022-CWP-2026 IN/AND CWP-29080-2025 Date of Decision: 27.07.2026 SERENTICA RENEWABLES INDIA 1 PRIVATE LIMITED ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX (TDS ), GURGAON ..... Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vaibhav Sharma, Advocate for the applicant-petitioner. Mr. Amanpreet (A.P.) Singh, Advocate for the respondent. ***** DEEPAK SIBAL , J (ORAL) 1. Learned counsel for the petitioner submits that due to efflux of time, the present petition has been rendered infructuous. 2. Disposed of. 3. It is made clear that the issue on law raised through this petition is kept open to be decided in an appropriate case. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 27.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.29 14:04 I attest to the accuracy and integrity of this document Chandigarh