Allowed

Jagdeep Singh Samrao v. Union of India and Others

Punjab & Haryana HC11 Sept 2026CWP/10607/2025

Case brief

AI extract

What is this about?

In a consensual order, the High Court of Punjab and Haryana allowed the writ petition by relying on the judgment in CWP-15791-2024 (Jyoti Sareen). The court quashed the impugned notice dated 08.02.2024 issued under Section 148 of the Income Tax Act, 1961 against the petitioner.

What did the court decide?

Quashing of the impugned notice dated 08.02.2024 issued under Section 148 of the Income Tax Act, 1961 along with consequential proceedings, if any.

Jagdeep Singh Samrao Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2026)

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CWP-10607-2025 (O&M)

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224

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-10607-2025 (O&M) Date of decision : 11.09.2026

Jagdeep Singh Samrao

...Petitioner

Versus

Union of India and others

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...Respondents

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CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH

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Present: Mr. Mayur Karkra, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel with Ms.Muskan Gupta, Advocate &

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Ms. Tanya Kumar, Advocate for respondent(s)-revenue.

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DEEPAK SIBAL, J.(Oral)

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Learned counsel for the parties agree that the petitioner would also be entitled to the same relief as has been granted through a judgment of this Court dated 10.09.2026 passed in CWP-15791-2024Jyoti Sareen vs. Union of India and others .

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In the light of the above consensus, the petition is allowed in terms of Jyoti Sareen’s case (supra) , resulting in quashing of the impugned notice dated 08.02.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any.

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(DEEPAK SIBAL)

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JUDGE

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(SUNISH BINDLISH) JUDGE

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11.09.2026 Harish Kumar
	Whether speaking / reasoned:	Yes	No
	Whether Reportable :	Yes	No

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HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document

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Jagdeep Singh Samrao v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Jagdeep Singh Samrao v. Union of India and Others

Case brief

What is this about?

What did the court decide?

What the court decided

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