ANSHU HOSPITALS LIMITED vs CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.217 CWP-576-2025 (O&M) Date of decision: 14.07.2026 Anshu Hospitals Limited ....Petitioner Versus Chairman, Central Board of Direct Taxes, New Delhi and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Sandeep Goyal, Senior Advocate with Mr. M.R. Sharma, Advocate and Mr. Rishab Singla, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. Through the instant petition, challenge is made to the adjustment of the refund determined by the respondent-revenue for the assessment year 2024-25 against the income tax dues of the petitioner for the assessment year 2022-23. 2. After perusing the record the following undisputed facts have emerged:- JYOTI SHARMA 2026.07.16 15:58 I attest to the accuracy and integrity of this document chandigarh CWP-576-2025 (O&M) [2] (i) Through assessment order dated 30.03.2024, for the assessment year 2022-23, additional income tax @ Rs.20.39 crores was demanded from the petitioner; (ii) on 29.04.2024, the petitioner challe