Allowed

Vikas Singla v. Assistant Commissioner of Income Tax and Others

Punjab & Haryana HC11 Sept 2026CWP/11666/2025

Case brief

AI extract

What is this about?

The High Court allowed a writ petition allowing relief from a notice issued under Section 148 of the Income Tax Act, 1961, based on consensus with counsel to follow a prior judgment of the same court.

What did the court decide?

Quashing of the impugned notice dated 22.03.2025 issued under Section 148 of the Income Tax Act, 1961 and consequential proceedings.

Vikas Singla Vs Assistant Commissioner of Income Tax and… — Income Tax | Punjab & Haryana HC (2026)

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CWP-11666-2025 (O&M)

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133

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-11666-2025 (O&M) Date of decision : 11.09.2026

Vikas Singla

...Petitioner

Versus

Assistant Commissioner of Income Tax, Central Circle-1, Faridabad 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. Kartik Bansal, Advocate &

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Ms. Kritika Bansal, Advocate for the petitioner.

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Mr. Varun Issar, Senior Standing Counsel and Ms. Pridhi Sandhu, Jr. Standing Counsel for the 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 22.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any.

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(DEEPAK SIBAL) 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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Vikas Singla v. Assistant Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

Vikas Singla v. Assistant Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

What the court decided

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