120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-17123-2026 (O&M) Date of Decision: 26.08.2026 SH AMIT NANDA ...PETITIONER(S) VERSUS THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 2. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-17123-2026 (O&M) Date of Decision: 26.08.2026 SH AMIT NANDA ...PETITIONER(S) VERSUS THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 2. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD