Allowed

Sandeep Padia v. Assistant Commissioner of Income Tax and Others

Punjab & Haryana HC11 Sept 2026CWP/13696/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana allowed a civil writ petition based on the precedent set in Jyoti Sareen, resulting in the quashing of an impugned notice issued under Section 148 and consequential proceedings.

What did the court decide?

Quashing of the impugned notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 and consequential proceedings.

Sandeep Padia Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2026)

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CWP-13696-2025 (O&M)

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225

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13696-2025 (O&M) Date of decision : 11.09.2026

Sandeep Padia

...Petitioner

Versus

Assistant Commissioner of Income Tax, 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: Ms. Ubhai Bharti Gupta, Advocate for the petitioner. 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 29.03.2025 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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Sandeep Padia v. Assistant Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

Sandeep Padia 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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