HERO CYCLES LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA-1 AND ANOTHER

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-7968-2023 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 HERO CYCLES LTD. ..... Petitioner Versus PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA-1 AND ANOTHER ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Alok Mittal, Advocate for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, Junior Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. 1. For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2. All pending miscellaneous applications, if any, also stand disposed of. (DEEPAK SIBAL) JUDGE 10.09.2026 (RUPINDERJIT CHAHAL) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 17:32 I attest to the accuracy and authenticity of this document