ANUSHKA GARG (JAIN) vs. NATIONAL FACELESS ASSESSMENT CENTRE THROUGH ADDITIONAL CIT, DELHI AND ANR.

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CWP/6456/2022HC Punjab & HaryanaPHHC01031725202221 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages
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What did the High Court hold?

The High Court held that the writ petition should be disposed of in terms of the order passed in Ashish Agarwal (supra). The Court noted that similar writ petitions challenging notices under Section 148 of the Income Tax Act, 1961, had been disposed of by the Coordinate Bench based on the Supreme Court's judgment in Ashish Agarwal. Since the respondent did not oppose the petitioner's prayer, the Court found no impediment to disposing of the present petition in the same manner. The operative direction was to dispose of the writ petition in terms of the order in Ashish Agarwal (supra). Any pending applications were also to be disposed of accordingly. No specific issue was left undecided; the decision was based on the established precedent.

What were the facts?

The petitioner, Anushka Garg, filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The petitioner's counsel stated that similar writ petitions challenging notices under Section 148, relying on the Supreme Court judgment in Ashish Agarwal vs. Union of India and others, (2023) 1 SCC 617, have been disposed of by the Coordinate Bench of the High Court. Another writ petition, CWP-21666-2021 (Pure Milk Products Pvt. Ltd. vs. Union Of India And Others), challenging a notice under Section 148 on specific grounds, was dismissed by the Court. The petitioner's counsel further submitted that in all connected matters on the same issue, the writ petitions were disposed of in terms of the order passed in Ashish Agarwal (supra). The petitioner's prayer was not opposed by the respondent.

What were the issues?

1. Whether the writ petition should be decided in terms of the order passed in Ashish Agarwal (supra), considering similar matters have been disposed of on that basis? (Question of law and fact, concerning the application of precedent). Assessee's Contention: The petitioner argued that numerous similar writ petitions challenging notices under Section 148 of the Income Tax Act, 1961, have been disposed of by the Coordinate Bench in line with the Supreme Court's decision in Ashish Agarwal vs. Union of India and others, (2023) 1 SCC 617. The petitioner's prayer in this case should also be decided on the same footing. Revenue's Contention: The respondent did not oppose the petitioner's prayer.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

323

ANUSHKA G

NATIONAL F ANR.

CORAM: H

Present: M

ASHWANI KU 1.

S Income Tax A Coordinate Be titled as ‘Sada relying upon j Ashish Agarw 2.

A Products Pvt. under section Court today, v 3.

L 1 N THE HIGH COURT OF PU AT CHANDIGA

GARG (JAIN)

Versus FACELESS ASSESSMENT CE

HON'BLE THE ACTING CHIE HON'BLE MR. JUSTICE ROH

***** Mr. Sunil Kumar Mukhi, Advoca or the petitioner. Mr. Varun Issar, Sr. Standing Cou or the respondent. ***** UMAR MISHRA, A.C.J. (Oral) Similar writ petitions challengin Act, 1961 (for short ‘the Act’ ench of this Court vide order dat ashiv Capital Services Pvt. Ltd. judgment of the Supreme Court wal, (2023) 1 SCC 617. Another writ petition No.CWP- Ltd. Vs. Union Of India An 148 of the Act, on the specific g vide separate orders. Learned counsel for the petitio

UNJAB & HARYANA ARH

CWP-6456 6456 6456 6456-2022 2022 2022 2022 (O&M) (O&M) (O&M) (O&M) Date of decision: 21.07.20

....Petitioner NTRE (NFAC), DELHI AND

...Respondents EF JUSTICE HIT KAPOOR ate unsel ng notice under section 148 of t ’) have been disposed of by t ted 20.04.2026 in CWP-4734-20 d. Vs. Union of India and other t in Union of India and others -21666-2021 titled as ‘Pure M d Others’, challenging the not grounds, has been dismissed by t oner states that in all connect

026 s the the 022 rs’, vs. Milk tice this ted RENU SHARMA 2026.07.24 13:24 I attest to the accuracy and integrity of this document

matters on the passed in Ashi 4.

In of orders passe 5.

21.07.2026 Renu Sharma

Whether sp

Whether re 2 e same issue, the writ petitions ish Agarwal (supra). This prayer n that view of the matter, this p ed in Ashish Agarwal (supra). Pending applications, if any, shall

(ASHW

ACT

peaking/reasoned

: Y eportable

: Y

s be disposed of in terms of ord r of the petitioner is not opposed etition stands disposed of in ter l stand disposed of accordingly. WANI KUMAR MISHRA) ING CHIEF JUSTICE ROHIT KAPOOR)

JUDGE Yes / No Yes / No

der d. rms RENU SHARMA 2026.07.24 13:24 I attest to the accuracy and integrity of this document

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