Allowed

Harjinder Singh v. Central Board of Direct Taxes North and Ors.

Punjab & Haryana HC11 Sept 2026CWP/1248/2025

Case brief

AI extract

What is this about?

This is an oral order in a writ petition where the court, acknowledging a consensus between counsel, allowed the petition. The petition was dismissed based on the relief granted in the earlier judgment of Jyoti Sareen vs. Union of India.

What did the court decide?

Quashing of the impugned notice dated 05.04.2023 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.

Harjinder Singh Vs Central Board of Direct Taxes North… — Income Tax | Punjab & Haryana HC (2026)

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CWP-1248-2025 (O&M)

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221

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-1248-2025 (O&M) Date of decision : 11.09.2026

Harjinder Singh

...Petitioner

Versus

Central Board of Direct Taxes, New Delhi 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. Divya Suri, Advocate and

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Mr. Yogesh Mittal, Advocate for the petitioner.

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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 05.04.2023 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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Harjinder Singh v. Central Board of Direct Taxes North and Ors.

Case brief

What is this about?

What did the court decide?

Harjinder Singh v. Central Board of Direct Taxes North and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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