# PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL GURUGRAM vs BAJWA DEVELOPERS LTD

Court: Punjab and Haryana High Court
Date: 2026-05-25
Citation: ITA 239/2026
Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL GURUGRAM
Respondent: BAJWA DEVELOPERS LTD

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=ITA&case_no=239&case_year=2026&order_date=2026-05-25&order_type=FINAL)

## Judgment text (excerpt)

2026:PHHC:082442-DB es : IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 164 ITA-239-2026 (O&M) Date of Decision: 25.05.2026 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM ..... Appellant Versus M/S BAJWA DEVELOPERS LTD. ..... Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- None. ARR aR DEEPAK SIBAL, J. (Oral) The appeal is incomplete. (2) Dismissed. (3) It is clarified that the dismissal of this appeal shall not preclude the appellant from filing a fresh appeal on the same cause of action after pleading therein complete particulars. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] 25.05.2026 JUDGE Jyoti Thakur Whether speaking/reasoned: Yes/No Whether reportable: Yes/No JYOTI THAKUR 2026.05.27 08:40 | attest to the accuracy and integrity of this document

https://niyam.ai/judgements/high-court/2026/may/principal-commissioner-of-income-tax-central-gurugram-vs-bajwa-developers-ltd