Disposed¶4

Sat Paul Bansal v. Union of India and Ors.

Punjab & Haryana HC21 Jul 2026CWP/3048/2022

Case brief

AI extract

What is this about?

Sat Paul Bansal v. Union of India, CWP-3048-2022 (O&M), High Court of Punjab & Haryana at Chandigarh, decided 21.07.2026 (Ashwani Kumar Mishra ACJ, Rohit Kapoor J.); notice under section 148, Income Tax Act 1961; disposal in terms of Union of India v. Ashish Agarwal (2023) 1 SCC 617; connected matter: Sadashiv Capital Services Pvt. Ltd., CWP-4734-2022, order dated 20.04.2026; Pure Milk Products Pvt. Ltd., CWP-21666-2021, dismissed same day; pending applications disposed accordingly.

What did the court decide?

Writ petition disposed of in terms of orders passed in Ashish Agarwal (supra); pending applications, if any, stand disposed of accordingly. ¶4

Sat Paul Bansal Vs Union of India and Ors. — Income Tax | Punjab & Haryana HC (2026)

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320

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CWP- 3048-2022 (O&M) Date of decision: 21.07.2026

SAT PAUL BANSAL

....Petitioner

Versus

UNION OF I N DIA AND ORS

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...Respondent s

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**CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR *******

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Present: M r. Sunil Kumar Mukhi, Advoc a te f o r the petitioner.

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M s. Urvashi Dugga, Sr. Standing Counsel, M r. Vaibhav Gupta, Jr. Standing Counsel, M s. Kavita, Advocate f o r the respondents/Revenue.

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*********

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ASHWANI KUMAR MISHRA, A.C.J. (Oral)

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1. S imilar writ petitions challengi n g notice under section 148 of t he Income Tax A ct, 1961 (for short ‘the Act ’ ) have been disposed of by t he Coordinate B e nch of this Court vide order da t ed 20.04.2026 in CWP-4734-2 0 22 titled as ‘ Sadashiv Capital Services Pvt. Ltd. Vs. Union of India and others’ , relying upon j udgment of the Supreme Cour t in Union of India and others vs. Ashish Agarwal, (2023) 1 SCC 617 .

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2. A nother writ petition No.CWP - 21666-2021 titled as ‘ Pure Milk Products Pvt. Ltd. Vs. Union Of India And Others ’, challenging the no t ice under section 148 of the Act, on the specific g rounds, has been dismissed by t his Court today, v ide separate orders.

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3. L earned counsel for the petiti o ner states that in all connec t ed

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RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document

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matters on th e same issue, the writ petition s be disposed of in terms of or d er passed in Ashish Agarwal (supra). This praye r of the petitioner is not oppose d . 4. I n that view of the matter, this petition stands disposed of in te r ms of orders pass e d in Ashish Agarwal (supra) .

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5. P ending applications, if any, shal l stand disposed of accordingly.

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(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE

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(ROHIT KAPOOR) 21.07.2026 JUDGE Renu Sharma

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Whether s p eaking/reasoned : Y es / No
Whether r e portable : Y es / No

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RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document

Sat Paul Bansal v. Union of India and Ors.

Case brief

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Sat Paul Bansal v. Union of India and Ors.

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