Allowed

Dhanisha Badaisha v. Union of India and Others

Punjab & Haryana HC11 Sept 2026CWP/4574/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana allowed a Writ Petition based on consensus and a prior judgment. The impugned notice under Section 148 of the Income Tax Act was quashed along with consequential proceedings.

What did the court decide?

Quashing of the impugned notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 along with consequential proceedings.

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

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CWP-4574-2025 (O&M)

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223

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-4574-2025 (O&M) Date of decision : 11.09.2026

Dhanisha Badaisha

...Petitioner

Versus

Union of India and others

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...Respondents

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

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Present: Mr. Kapish Chawla, Advocate for the petitioner.

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Mr. Ranvijay Singh, Senior Standing Counsel for the respondent(s)-revenue.

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DEEPAK SIBAL, J.(Oral)

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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-15791-2024Jyoti Sareen vs. Union of India and others .

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In the light of the above consensus, the petition is allowed in terms of Jyoti Sareen’s case (supra) , resulting in quashing of the impugned notice dated 24.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any.

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(DEEPAK SIBAL)

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JUDGE

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(SUNISH BINDLISH) JUDGE

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11.09.2026 Harish Kumar

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

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HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document

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Dhanisha Badaisha v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Dhanisha Badaisha v. Union of India and Others

Case brief

What is this about?

What did the court decide?

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