MOONGA TYERS vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4

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CWP/28079/2024HC Punjab & HaryanaPHHC01141007202418 October 2024Bench: MR. JUSTICE DEEPAK SIBAL,MR. JUSTICE SANJAY VASHISTH1 pages
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What did the High Court hold?

The High Court held that the petitioner is entitled to the same relief as granted in the case of Jyoti Sareen vs. Union of India and others. Consequently, the impugned notice dated March 28, 2024, issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, was quashed. The court allowed the petition in terms of the Jyoti Sareen judgment. No specific amount in dispute was recorded. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Monga Tyres, challenged a notice dated March 28, 2024, issued under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings. The respondent is the Deputy Commissioner of Income Tax, Ludhiana. The case was presented before the High Court of Punjab & Haryana at Chandigarh. Both parties agreed that the petitioner should receive the same relief as granted in a previous judgment by the same court on September 10, 2026, in the case of Jyoti Sareen vs. Union of India and others.

What were the issues?

1. Whether the notice dated March 28, 2024, issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? (Question of law) Assessee's Contention: The petitioner argued that they are entitled to the same relief as granted in the case of Jyoti Sareen vs. Union of India and others (CWP-15791-2024), decided on September 10, 2026. Revenue's Contention: The revenue agreed with the petitioner's submission and consented to the relief being granted in terms of the aforementioned judgment.

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 & HARYANA AT CHANDIGARH

Sr. No. 104 CWP-28079-2024 (O&M) Date of decision : 11.09.2026 Monga Tyres

.…. Petitioner Versus Deputy Commissioner of Income Tax, Ludhiana

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SANJAY VASHISTH

Present : Mr. S. K. Mukhi, Advocate, for the petitioner

(through VC).

Mr. Ranvijay Singh, Senior Standing Counsel

Mr. Vidul Kapoor, Junior Standing Counsel,

for the respondent(s)-revenue. * * * * * 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 28.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, alongwith consequential proceedings, if any. 3.

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

[DEEPAK SIBAL]

JUDGE

11.09.2026

[SANJAY VASHISTH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.14 19:00 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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