JASWANT SINGH vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE 1 CHD AND ORS

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CWP/19887/2025HC Punjab & HaryanaPHHC01109303202510 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh allowed the petition in terms of the judgment passed in Jyoti Sareen Vs. Union of India and others on 10.09.2026. Consequently, the notice dated 17.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings were quashed. The reasoning is based on the consensus between the parties that the petitioner is entitled to the same relief as granted in the aforementioned precedent case. The specific grounds for quashing the Section 148 notice, as decided in the Jyoti Sareen case, are not detailed in this judgment but form the basis for the relief granted. No issue was expressly left undecided.

What were the facts?

The petitioner, Jaswant Singh, filed a writ petition (CWP-19887-2025) before the High Court of Punjab and Haryana at Chandigarh. The petition challenged a notice dated 17.03.2025 issued under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings. The respondents were the Joint Commissioner of Income Tax (OSD), Central Circle-1, Chandigarh, and others. The parties agreed that the petitioner should receive the same relief as granted in a previous judgment by the same Court on 10.09.2026 in CWP-15791-2024, titled Jyoti Sareen Vs. Union of India and others.

What were the issues?

1. Whether the notice dated 17.03.2025 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? (Question of law and fact). Assessee's Contention: The petitioner sought the same relief as granted in the case of Jyoti Sareen Vs. Union of India and others, implying a challenge to the validity or legality of the Section 148 notice. Revenue's Contention: The revenue agreed to the petitioner receiving the same relief as granted in the Jyoti Sareen case, indicating a concession or acceptance of the grounds raised by the petitioner in that prior case.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 149 CWP-19887-2025 Date of Decision: 10.09.2026 Jaswant Singh ....Petitioner Versus Joint Commissioner of Income Tax (OSD), Central Circle-1, Chd. and others ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rochak Singla, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondent(s)-Income Tax Department. ***** DEEPAK SIBAL

, J (ORAL)

1.

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-15791-2024 – Jyoti Sareen Vs. Union of India and others. 2. 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 17.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE

(SUNISH BINDLISH) 10.09.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.09.12 17:54 I attest to the accuracy and integrity of this document Chandigarh

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