The High Court allowed the writ petition based on a noted consensus in Jyoti Sareen's case, quashing a notice issued under Section 148 of the Income Tax Act, 1961.
Quashing of the impugned notice dated 14.03.2024 issued under Section 148 of the Income Tax Act, 1961 alongwith 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.
310
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-17210-2024
Date of Decision : 10.09.2026
JASBIR SINGH MAKKAR
...PETITIONER
VERSUS
UNION OF INDIA AND OTHERS
...RESPONDENTS
CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present : D r . Sanjay Bansal, Sr. Advocate w ith M r. Gurdeep Singh, Advocate an d M r. Iman Singla, Advocate, for the petitioner. M s. Urvashi Dhugga, Sr. Standin g Counsel with Mr. Vaibhav Gupta, Jr. Standing C ounsel Ms. Kavita, Advocate and Ms. Arushi Bansal, Advocate for the respondents. * * **
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 14.03.2024 issued to the petitioner under Section 148 of the
Income Tax Act, 1961 alongwith consequential proceedings, if any.
(DEEPAK SIBAL) JUDGE
10.09.2026 (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 petition should be allowed in terms of the judgment in Jyoti Sareen's case to quash the impugned notice.
Colour shows how this judgement treated each authority
Jyoti Sareen vs. Union of IndiaFollowed¶1
CWP-15791-2024 – Jyoti Sareen vs. Union of India and others dated 10.09.2026
1 provisions across 1 enactments
JASBIR SINGH MAKKAR
UNION OF INDIA
DEEPAK SIBAL
SUNISH BINDLISH
VANDANA YADAV
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court