Allowed

Sandeep Garg v. Union of India and Others

Punjab & Haryana HC10 Sept 2026CWP/20652/2026

Case brief

AI extract

What is this about?

This is a single-paragraph order allowed a confirmation writ petition. The court applied a recent judgment (CWP-15791-2024) to quash a notice dated 24.06.2026 issued under Section 148 of the Income Tax Act, 1961 along with consequential proceedings.

What did the court decide?

Quashing of the notice dated 24.06.2026 issued under Section 148 of the Income Tax Act, 1961 and consequential proceedings.

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

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-20652-2026
Date of Decision : 10.09.2026

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SANDEEP GARG

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...PETITIONER

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VERSUS

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UNION OF INDIA 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 : M r. Gurdeep Singh, Advocate, fo r the petitioner. Ms. Urvashi Dhugga, Sr. Standin g Counsel with Mr. Vaibhav Gupta, Jr. Standing C ounsel Ms. Kavita, Advocate and Ms. Arushi Bansal, Advocate fo r the respondents. * * **

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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 24.06.2026 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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10.09.2026 (SUNISH BINDLISH)

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

Sandeep Garg v. Union of India and Others

Case brief

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Sandeep Garg v. Union of India and Others

Case brief

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