GEREATER LUDHIANA REA DEVELOPMENT AUTHORITY vs. COMMISSIONER OF INCOME TAX-III, AAYAKAR BHAWAN LDH

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ITA/345/2011HC Punjab & HaryanaPHHC01095681201114 January 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, in its order dated January 14, 2026, disposed of the appeal filed by GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY. The Court directed that for orders, reference should be made to the detailed order passed on the same date in ITA-599-2006, titled 'Punjab Urban Planning & Development Authority Vs. Commissioner of Income Tax-I'. Any pending applications in this matter were also disposed of. The specific findings, reasoning, ratio decidendi, and operative directions pertaining to the appeal of GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY are not detailed in this judgment, as they are subsumed within the order of the connected case.

What were the facts?

The appeal was filed by GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY against the order of the Commissioner of Income Tax-III. The specific assessment year(s) and the amount in dispute are not recorded in this judgment. The procedural history indicates that this appeal is being disposed of based on the detailed order passed in a connected case, ITA-599-2006, titled 'Punjab Urban Planning & Development Authority Vs. Commissioner of Income Tax-I', decided on the same date.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in this appeal. It also does not record the arguments advanced by either the appellant (GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY) or the respondent (COMMISSIONER OF INCOME TAX-III). Therefore, the contentions of each side and any authorities, circulars, or precedents relied upon are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201-2

ITA-345-2011 (O&M) Date of Decision: 14.01.2026

GEATER LUDHIANA AREA DEVELOPMENT AUTHORITY

...Appellant Vs. COMMISSIONER OF INCOME TAX-III

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. Shantanu Bansal, Advocate for the appellant

Ms. Pridhi Sandhu, Advocate

for respondent-Income Tax

*** JAGMOHAN BANSAL, J. (ORAL)

For orders, see detailed order of even date passed in ITA-599-2006 titled as ‘Punjab Urban Planning & Development Authority Vs. Commissioner of Income Tax-I’. 2.

Pending application(s), if any, stands disposed of.

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE January 14, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.01.15 10:10 I attest to the accuracy and integrity of this document

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