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2026 DAILYLAW 5045 (PNJ)

DOLPHIN ENTERPRISES v. STATE OF PUNJAB

CWP/8538/2026 · 2026-03-20

Deepak Sibal, Parmod Goyal

body2026

Judgment text

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.123 CWP-8538-2026 Date of decision : 20.03.2026 Dolphin Enterprises .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE PARMOD GOYAL Present : Mr. Aman Bansal, Advocate, and Ms. Anjali Bansal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner submits that at this stage, he would be satisfied if this petition is disposed of with a direction to respondent No. 2 to take a decision in a time-bound manner on the rectification application filed by the petitioner seeking therein rectification of the assessment order dated 24.12.2025 passed in the petitioner’s case pertaining to the financial year 2021- 22. 2. Learned State counsel, who appears on advance notice, assures the Court that the aforesaid rectification application filed by the petitioner shall be decided by respondent No. 2 before 30.04.2026. 3. The afore statement made by learned State counsel satisfies learned counsel for the petitioner. 4. Disposed of. [DEEPAK SIBAL] JUDGE 20.03.2026 [PARMOD GOYAL] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.03.25 11:01 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh