PR COMMISSIONER OF INCOME TAX PATIALA vs M/S SEWAK TIMBER PVT LTD

ITA No. 81 of 2021 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 81 of 2021 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax, Patiala

..... Appellant

Versus

M/s Sewa Timber Private Limited

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI

Present: Mr. Saurabh Kapoor, Sr. Standing Counsel

Mr. Rana Gurtej Singh, Jr. Standing Counsel

Ms. Muskaan Gupta, Advocate

Ms. Muskan Chauhan, Advocate

Ms. Tanya Kumar, Advocate

for the appellant.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, challenging order dated 29.01.2020 passed by learned Income Tax Appellate Tribunal, Division Bench, ‘B’, Chandigarh, in ITA No. 783/CHD/2018. 2.

PR COMMISSIONER OF INCOME TAX PATIALA vs. M/S SEWAK TIMBER PVT LTD