Allowed

M/S Bhanu Infrabuild Pvt. Ltd. v. Deputy Commissioner of Income Tax Central Circle I and Others

Punjab & Haryana HC11 Sept 2026CWP/15773/2025

Case brief

AI extract

What is this about?

Petitioner sought quashing of an income tax reassessment notice. The court allowed the petition following a prior judgment, quashing the notice under Section 148 of the Income Tax Act, 1961.

What did the court decide?

Quashing of notice dated 30.03.2023 under Section 148 of the Income Tax Act, 1961 and consequential proceedings.

M/S Bhanu Infrabuild Pvt. Ltd. Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2026)

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139

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-15773-2025
Date of Decision : 11.09.2026

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M/S BHANU INFRABUILD PVT LTD ...PETITIONER

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VERSUS

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DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I
AND OTHERS ...RESPONDENTS

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CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present : Mr. Yuvraj Singh, Advocate and
Ms. Shruti Garg, Advocate, for the petitioner.
Mr. Ranvijay Singh, Sr. Standing Counsel with
Mr. Vidul Kapoor, Jr. Standing Counsel,
for the respondents-Income Tax Department.
 ****

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DEEPAK SIBAL, J.(Oral)

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1. 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-15791-2024 – Jyoti Sareen vs.
Union of Indiaand others.

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2. In the light of the above consensus, the petition is allowed in
terms of JyotiSareen’s case (supra), resulting in quashing of the impugned
notice dated 30.03.2023 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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11.09.2026 (SUNISH BINDLISH)
Vandana yadav JUDGE

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Whether speaking/reasoned. : Yes/No
Whether Reportable. : Yes/No

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VANDANA YADAV 2026.09.13 11:59 I attest to the accuracy and integrity of this document

M/S Bhanu Infrabuild Pvt. Ltd. v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

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M/S Bhanu Infrabuild Pvt. Ltd. v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

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What did the court decide?

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