DRISH SHOES LIMITED THROUGH ITS PAWAN KUMAR vs UNION TERRITORY OF CHANDIGARH AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH (Sr. No. 153) CWP No.12699 of 2026 Date of decision: 06.05.2026 Drish Shoes Limited .....Petitioner Versus Union Territory of Chandigarh and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vishal Aggarwal, Advocate for the petitioner. Mr. Kunal Mulwani, Advocate and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s). *** DEEPAK SIBAL, J. (Oral) For orders, see the detailed judgment of even date passed in CWP No.37049 of 2025 - H L Buildwell Private Limited Vs. Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana & Ors. ( DEEPAK SIBAL ) JUDGE 06.05.2026 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.05.13 09:27 I attest to the accuracy and authenticity of this order. Chandigarh