TANU JAIN vs. CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK- NEW DELHI AND OTHERS

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CWP/2710/2022HC Punjab & HaryanaPHHC01014010202230 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
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What did the High Court hold?

The High Court held that the revenue's concession, made in light of the Supreme Court's decision in Union of India and others vs. Ashish Agarwal (2023) 1 SCC 617, was acceptable. The court directed that the impugned notice dated 30.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, be treated as a notice under Section 148A(b) of the Income Tax Act, 1961. Consequently, the petition was disposed of with a direction to the respondents-revenue to proceed from the stage of the notice under Section 148A(b) in accordance with the procedure laid down therein. The petitioner was granted liberty to raise all available pleas and defenses during these proceedings. No specific issue was left undecided.

What were the facts?

The petitioner, Tanu Jain, challenged a notice dated 30.03.2021, dispatched on or after 01.04.2021, issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2013-14. The respondents are the Central Board of Direct Taxes and others, including the Income Tax Department. The case came before the High Court of Punjab & Haryana at Chandigarh. The procedural history involves the issuance of the impugned notice, which the petitioner contested. The revenue, through its counsel, made a concession regarding the nature of the notice.

What were the issues?

1. Whether the impugned notice dated 30.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961, should be treated as a notice under Section 148A(b) of the Act? Assessee's Contention: The petitioner, through their counsel, sought to have the notice treated as one under Section 148A(b). Revenue's Contention: The revenue conceded that in terms of the law laid down by the Supreme Court in Union of India and others vs. Ashish Agarwal (2023) 1 SCC 617, the impugned notice should be treated as a notice under Section 148A(b) of the Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(b)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 279.17 CWP-2710-2022 (O&M) Date of decision : 30.04.2026 Tanu Jain

.…. Petitioner Versus Central Board of Direct Taxes and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Pankaj Jain, Senior Advocate, with Mr. Divya Suri, Advocate, and Mr. Sachin Bhardwaj, Advocate, for the petitioner.

Mr. Ranvijay Singh, Sr. Standing Counsel,

Mr. Vidul Kapoor, Advocate, and

Ms. Nikita Garg, Advocate, for the Income Tax Department. * * * * * DEEPAK SIBAL, J. (Oral) 1.

At the outset, learned counsel for the revenue concedes that in terms of the law laid down by the Supreme Court in Union of India and others vs. Ashish Agarwal (2023) 1 SCC 617, the impugned notice dated 30.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961 (for short-the Act) be treated as notice under Section 148A(b) of the Act. 2.

The above concession satisfies learned counsel for the petitioner. Accordingly, the present petition is disposed of with a direction to the respondent(s)- revenue to proceed from the stage of the afore notice, in terms of the procedure laid down under Section 148A(b) of the Act. 3.

Needless to add that in the course of the afore proceedings the petitioner shall be at liberty to raise all possible pleas/defences that may be available to her, in accordance with law. 4.

Pending miscellaneous application(s), if any, also stand disposed of.

[DEEPAK SIBAL]

JUDGE

30.04.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.08 10:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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