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

2026:PHHC:095242 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 116/3 CWP-20033-2026 Date of Decision: 14.07.2026 HERO CYCLES LTD. ...Petitioner Versus PRINCIPAL COMMISSIONER OF INCOME TAX LUDHIANA 1 AND ANOTHER ...Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present:- Mr. Alok Mittal, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. 2 2 a a ok DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner submits that at this stage he would be satisfied if the present writ petition is disposed of with a direction to respondent No.2-Deputy Commissioner of Income Tax, Ludhiana to take a decision on the representation dated 23.04.2026 (Annexure P-9) made by the petitioner. 2. Learned counsel for the respondents has no objection if the above alternate prayer made on behalf of the petitioner is accepted. 3. Accordingly, at this stage, without commenting on the merits of the case, the writ petition is disposed of with a direction to respondent No.2 to take a decision on the aforesaid representation made by the petitioner, by passing a speaking order a