The High Court allowed the writ petition based on consensus between parties, quashing a Section 148 notice of the Income Tax Act, 1961, relying on a prior judgment by this Court.
Quashing of the impugned notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings.
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.
CWP-14699-2025 (O&M)
226
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-14699-2025 (O&M) Date of decision : 11.09.2026
Gurdev Singh Sangha
...Petitioner
Versus
Income Tax Officer, ITO Ward 4(3), Jalandhar and others
...Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Mr. Rohit Kaura, Advocate (through V.C.) for the petitioner.
Mr. Ranvijay Singh, Senior Standing Counsel for the respondent(s)-revenue.
DEEPAK SIBAL, J.(Oral)
(DEEPAK SIBAL) JUDGE
(SUNISH BINDLISH) JUDGE
| 11.09.2026 Harish Kumar |
|||
|---|---|---|---|
| Whether speaking / reasoned: |
Yes | No | |
| Whether Reportable : | Yes | No |
HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document
-1-
1 issue framed by the court
Whether the impugned notice u/s 148 of the Income Tax Act, 1961 should be quashed in light of a previous judgment.
Colour shows how this judgement treated each authority
CWP-15791-2024 Jyoti Sareen vs. Union of India and othersRelied on¶14
1 provisions across 1 enactments
Gurdev Singh Sangha
Income Tax Officer, ITO Ward 4(3), Jalandhar
DEEPAK SIBAL
SUNISH BINDLISH
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
