The High Court allowed a Writ Petition quashing a Section 148 notice of the Income Tax Department, relying on a Consensus order in a related case granted on 10.09.2026.
Quashing of the impugned notice dated 30.03.2023 and consequential proceedings.
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144 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-16049-2025
Date of Decision : 11.09.2026
M/S OMAXE BUILDHOME LIMITED ...PETITIONER
VERSUS
DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I
AND OTHERS ...RESPONDENTS
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.
(Through VC)
Mr. Ranvijay Singh, Sr. Standing Counsel with
Mr. Vidul Kapoor, Jr. Standing Counsel,
for the respondents-Income Tax Department.
****
DEEPAK SIBAL, J.(Oral)
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.
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.
(DEEPAK SIBAL)
JUDGE
11.09.2026 (SUNISH BINDLISH) Vandana yadav JUDGE
Whether speaking/reasoned. : Yes/No
Whether Reportable. : Yes/No
VANDANA YADAV 2026.09.13 12:00 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the Wilt Petition should be allowed in terms of the judgment in CWP-15791-2024.
Colour shows how this judgement treated each authority
Jyoti Sareen vs. Union of India and othersRelied on¶9
Jyoti Sareen vs. Union of India and others, dated 10.09.2026 (CWP-15791-2024)
1 provisions across 1 enactments
M/S OMAXE BUILDHOME LIMITED
DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I
DEEPAK SIBAL
SUNISH BINDLISH
VANDANA YADAV
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court