Allowed
Tania Verma v. Deputy Commissioner of Income Tax and Ors.
Punjab & Haryana HCCWP/13607/2024
Case brief
from the order text
What is this about?
COURT OF PUNJAB AND HARYANA AT CHANDIGARH…
What the court decided
AI extract
COURT OF PUNJAB AND HARYANA AT CHANDIGARH…
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No.233
CWP-13607-2024 Date of decision: 10.09.2026
Tania Verma
….Petitioner
Versus
Deputy Commissioner of Income Tax, Circle 1(1), Chandigarh and others ….Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Mr. Nikhil Goyal, Advocate and Ms. Ruby, Advocate, for the petitioner.
Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing counsel and Ms. Kavita, Advocate for the respondents.
* * *
DEEPAK SIBAL, J. (Oral)
(DEEPAK SIBAL) JUDGE
(SUNISH BINDLISH) JUDGE
September 10, 2026 Jyoti 1
Whether speaking/reasoned Yes/No Whether reportable Yes/No
JYOTI SHARMA 2026.09.13 14:15 I attest to the accuracy and authenticity of this document
1 issue framed by the court
Whether a City Wealth Tax notice under Section 148 of the Income Tax Act, 1961 can be quashed based on consistency with a subsequent judgment.
Colour shows how this judgement treated each authority
Jyoti Sareen vs. Union of India and othersRelied on¶1
CWP-15791-2024
Tania Verma
Deputy Commissioner of Income Tax, Circle 1(1), Chandigarh
DEEPAAK SIBAL
SUNISH BINDLISH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court