SERENTICA RENEWABLES INDIA 4 PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) GURGAON

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CWP/32518/2025HC Punjab & HaryanaPHHC01175453202527 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. The court explicitly stated that the issue on law raised through the petition was kept open to be decided in an appropriate case. This means that no decision was made on the merits of the legal question that the petitioner intended to raise. The operative direction was to dispose of the petition, acknowledging that it could no longer be pursued due to the passage of time. No specific relief was granted or denied on the substantive grounds of the petition.

What were the facts?

The petitioner, Serentica Renewables India 4 Private Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Deputy Commissioner of Income Tax (TDS), Gurgaon. The petition was filed in relation to assessment year(s) not specified in the judgment. The procedural history indicates that the matter was brought before the court. The core of the dispute and the specific order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The petitioner's counsel submitted that the petition had become infructuous due to the efflux of time. The revenue's contentions are not recorded as no arguments were presented by them on the merits of the case. Therefore, there were no specific questions of law or mixed law and fact framed for the Tribunal's determination, nor were there arguments presented by either side on the substantive merits of the case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107/4 CM-12068-CWP-2026 IN/AND CWP-32518-2025 Date of Decision: 27.07.2026 SERENTICA RENEWABLES INDIA 4 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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