Disposed¶4

Ds Textiles v. Union of India and Ors.

Punjab & Haryana HC21 Jul 2026CWP/3170/2022

Case brief

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What is this about?

Punjab & Haryana High Court, Chandigarh; CWP-3170-2022(O&M); D.S. Textiles v. Union of India and others; notice under section 148, Income Tax Act, 1961; disposal in terms of Union of India v. Ashish Agarwal, (2023) 1 SCC 617; Coordinate Bench order dated 20.04.2026 in Sadashiv Capital Services Pvt. Ltd., CWP-4734-2022; Pure Milk Products Pvt. Ltd., CWP-21666-2021 dismissed same day; connected matters; unopposed prayer; Ashwani Kumar Mishra, Acting Chief Justice (oral order); Rohit Kapoor, Judge; decided 21.07.2026; pending applications disposed accordingly.

What did the court decide?

Writ petition disposed of in terms of orders passed in Union of India and others v. Ashish Agarwal, (2023) 1 SCC 617; pending applications, if any, disposed of accordingly ¶4

Ds Textiles Vs Union of India and Ors. — Income Tax | Punjab & Haryana HC (2026)

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301

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CWP- 3170-2022(O&M) Date of decision: 21.07.2026

D.S. TEXTI L ES

....Petitioner

Versus

UNION OF I N DIA AND ORS ...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 r. Ranvijay Singh, Sr. Standin g Counsel M r. Vidul Kapoor, Jr. Standing C ounsel, f o r the respondents.

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*********

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ASHWANI KUMAR MISHRA, A.C.J. (Oral) 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. 3. L earned counsel for the petiti o ner states that in all connec t ed matters on th e same issue, the writ petition s be disposed of in terms of or d er

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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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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

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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

Ds Textiles v. Union of India and Ors.

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Ds Textiles v. Union of India and Ors.

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