The Single Judge Division allowed a Writ Petition quashing a notice under Section 148 of the Income Tax Act, 1961, relying on a prior judgment in Jyoti Sareen.
Quashing of the impugned notice dated 22.03.2025 issued under Section 148 of the Income Tax Act, 1961 alongwith 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-9847-2025 (O&M)
126
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-9847-2025 (O&M) Date of decision : 11.09.2026
Somesh Mittal
...Petitioner
Versus
Assistant Commissioner of Income Tax, Central Circle-1, Faridabad and others
..Respondent(s)
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Ms. Aakanksha, Advocate and Ms. Shweta, Advocate for Mr. Nikhil Goyal, Advocate for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel & Ms. Kavita, Advocate for the respondent(s)-revenue.
DEEPAK SIBAL, J.(Oral)
(DEEPAK SIBAL) JUDGE
(SUNISH BINDLISH) JUDGE
| 11.09.2026 Harish Kumar |
|||
|---|---|---|---|
| Whether speaking / | Yes | No | |
| reasoned: | |||
| 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 impugned notice 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 India and othersRelied on¶1
CWP-15791-2024 Jyoti Sareen vs. Union of India and others
1 provisions across 1 enactments
Somesh Mittal
Assistant Commissioner of Income Tax, Central Circle-1, Faridabad
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
