SERENTICA RENEWABLES INDIA 3 PRIVATE LIMITED THROUGH AUTHORISED SIGNATORY vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) GURGAON

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CWP/32496/2025HC Punjab & HaryanaPHHC01176133202527 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the petition as infructuous, noting the submission of the petitioner's counsel that the matter had become so due to the efflux of time. The Court explicitly stated that the issue on law raised through this petition is kept open to be decided in an appropriate case. No decision on the merits of the underlying tax dispute was made. The operative direction was to dispose of the petition.

What were the facts?

The petitioner, Serentica Renewables India 3 Private Limited, filed a writ petition (CWP-32496-2025) before the High Court of Punjab and Haryana at Chandigarh, challenging an order or action by the Deputy Commissioner of Income Tax (TDS), Gurgaon. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petition was filed in 2025. The present proceeding is CM-12071-CWP-2026, an application related to the writ petition.

What were the issues?

The High Court had to decide whether the writ petition filed by Serentica Renewables India 3 Private Limited against the Deputy Commissioner of Income Tax (TDS) was to be adjudicated on merits. The petitioner's counsel submitted that due to the efflux of time, the present petition has been rendered infructuous. The respondent's counsel was present. No specific arguments were recorded for the revenue, other than their presence.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107/3 CM-12071-CWP-2026 IN/AND CWP-32496-2025 Date of Decision: 27.07.2026 SERENTICA RENEWABLES INDIA 3 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

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