The High Court allowed the writ petition, quashing a notice dated March 31, 2024, issued under Section 148 of the Income Tax Act, based on a consensus and a previous judgment in Jyoti Sareen's case.
Quashing of impugned notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-8574-2025 (O&M)
122
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-8574-2025 (O&M) Date of decision : 11.09.2026
Preety Jain
...Petitioner
Versus
Union of India and others
...Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Mr.Kapish Chawla, Advocate for the petitioner. Mr.Ranvijay Singh, Senior Standing Counsel for the respondent(s)-revenue.
DEEPAK SIBAL, J.(Oral)
(DEEPAK SIBAL)
JUDGE
(SUNISH BINDLISH) JUDGE
11.09.2026 Harish Kumar
| Whether speaking / reasoned: |
Yes | No |
|---|---|---|
| Whether Reportable : | Yes | No |
HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document
-1-
1 issue framed by the court
Whether the notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 should be quashed.
Colour shows how this judgement treated each authority
Jyoti Sareen vs. Union of IndiaApplied¶1
CWP-15791-2024 Jyoti Sareen vs. Union of India and others
1 provisions across 1 enactments
Preety Jain
Union of India
Deepak Sibal
Sunish Bindlish
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
