Allowed

Vivek Singla v. Union of India and Others

Punjab & Haryana HC10 Sept 2026CWP/19851/2024

Case brief

AI extract

What is this about?

Petitioner sought quashing of an income tax notice under Section 148. Counsel for all parties consented to grant the same relief as in a related judgment (CWP-15791-2024). Court allowed the petition and quashed the notice.

What did the court decide?

Quashing of the notice dated 30.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961 along with consequential proceedings.

Vivek Singla Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2026)

¶1

239

¶2

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶3

CWP-19851-2024
Date of Decision : 10.09.2026

¶4

VIVEK SINGLA

¶5

...PETITIONER

¶6

VERSUS

¶7

UNION OF INDIA AND OTHERS

¶8

...RESPONDENTS

¶9

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

¶10

Present: M r. Anirudh Garg, Advocate and M r. Rishabh Bansal, Advocate, fo r the applicant-petitioner. M r. Amanpreet (A.P.) Singh, Sr. S tanding Counsel, for the respondents-revenue.

¶11

****

¶12

DEEPAK SIBAL, J.(Oral)

¶13

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.

¶14

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 30.03.2024 issued to the petitioner under Section 148 of the
Income Tax Act, 1961 alongwith consequential proceedings, if any.

¶15

(DEEPAK SIBAL)
JUDGE

¶16

10.09.2026 (SUNISH BINDLISH)
Vandana yadav JUDGE

¶17

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

¶18

VANDANA YADAV 2026.09.13 12:00 I attest to the accuracy and integrity of this document

Vivek Singla v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Vivek Singla v. Union of India and Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

All orders in this case

Similar cases