Allowed

Rajinder Pal Since Deceased through His Legal Heir v. Assistant Commissioner of Income Tax and Others

Punjab & Haryana HC11 Sept 2026CWP/16811/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana allowed Civil Writ Petition 16811-2025. The court followed the precedent set in Jyoti Sareen (2024) to quash a notice issued under Section 148 of the Income Tax Act, 1961, and any consequential proceedings.

What did the court decide?

Quashing of the impugned notice dated 06.03.2025 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.

Rajinder Pal Since Deceased through His Legal Heir Vs… — Income Tax | Punjab & Haryana HC (2026)

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CWP-16811-2025 (O&M)

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228

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-16811-2025 (O&M) Date of decision : 11.09.2026

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Rajinder Pal since deceased through his Legal Heir

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...Petitioner

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Versus

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Assistant Commissioner of Income Tax, Central Circle, Amritsar 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. Akanksha, Advocate and

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Ms. Shweta, 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 06.03.2025 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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Rajinder Pal Since Deceased through His Legal Heir v. Assistant Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

Rajinder Pal Since Deceased through His Legal Heir 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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