M/S. Premier Solar Power Tech Private … vs The Principal Commissioner Of Income … on 20 July, 2026

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    (per Hon’ble Sri Justice P.Sam Koshy)

    Heard Mr. Karan Talwar, learned counsel for the petitioner;

    SPONSORED

    and Mr. Kamasuni Sudhakar Reddy, learned Senior Standing

    Counsel for Income Tax Department appearing on behalf of the

    respondents.

    2. The instant Writ Petition under Article 226 of the Constitution

    of India has been filed by the petitioner challenging the order dated

    27.03.2026, passed by respondent No.1 under Section 264 of the

    Income Tax Act, 1961 (for short the ‘Act’). The petitioner also

    prayed the Court to further direct the respondent No.1 to revise the

    intimation dated 02.11.2022 pursuant to application dated

    03.04.2024 filed by the petitioner under Section 264 of the Act.



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