Allowed

Krishan Gopal Aggarwal v. Assistant Commissioner of Income Tax and Others

Punjab & Haryana HC11 Sept 2026CWP/15779/2025

Case brief

AI extract

What is this about?

This court allowed the writ petition following a previous judgment, Jyoti Sareen, quashing the impugned notice issued under Section 148 of the Income Tax Act, 1961 and consequential proceedings.

What did the court decide?

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

Krishan Gopal Aggarwal Vs Assistant Commissioner of… — Income Tax | Punjab & Haryana HC (2026)

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140

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-15779-2025
Date of Decision : 11.09.2026

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KRISHAN GOPAL AGGARWAL ...PETITIONER

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VERSUS

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ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS
...RESPONDENTS

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CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH

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Present : Mr. Vishav Bharti Gupta, Advocate
Ms. Ubhai Bharti Gupta, Advocate and
Ms. Mamta Gupta, Advocate, for the petitioner.
Mr. Varun Issar, Sr. Standing Counsel with
Ms. Pridhi Sandhu, Advocate and
Ms. Nikita Garg, 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 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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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

Krishan Gopal Aggarwal v. Assistant Commissioner of Income Tax and Others

Case brief

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Krishan Gopal Aggarwal v. Assistant Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

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