AMAN GARG vs. INCOME TAX OFFICER

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CWP/29627/2025HC Punjab & HaryanaPHHC01159385202519 May 2026Bench: MR. JUSTICE HARSIMRAN SINGH SETHI,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana, in its decision dated May 19, 2026, ordered that the present petition be disposed of as infructuous. This decision was based on the submission made by the learned counsel for the petitioner that the relief sought in the petition had already been granted. Consequently, the challenge to the notice dated April 10, 2024, issued under Section 148 of the Income Tax Act, 1961, was rendered moot. The court did not delve into the merits of the notice itself or the underlying tax proceedings. The operative direction was to dispose of the petition as infructuous.

What were the facts?

The petitioner, Aman Garg, has filed a writ petition before the High Court of Punjab and Haryana challenging a notice dated April 10, 2024, issued by the Income Tax Officer under Section 148 of the Income Tax Act, 1961. The respondent is the Income Tax Officer. The assessment year(s) are not specified. The procedural history involves the filing of the present writ petition. The counsel for the petitioner stated that the relief sought by the petitioner has already been granted, rendering the present petition infructuous.

What were the issues?

1. Whether the present writ petition has become infructuous due to relief already being granted to the petitioner? (Question of fact) Assessee's Contention: The counsel for the petitioner argued that the relief has already been granted, making the present petition infructuous and requesting its disposal as such. Revenue's Contention: The judgment does not record any specific arguments from the respondent-Income Tax Department regarding the issues raised by the petitioner.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

106 IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CWP No.29627 of 2025 (O&M)

Date of Decision: 19.05.2026 AMAN GARG .....Petitioner Versus INCOME TAX OFFICER ........Respondent

CORAM : HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI

HON'BLE MR. JUSTICE DEEPAK MANCHANDA

Present: Mr. Sunil K. Mukhi and Mr. Iqbal Mukhi, Advocates for the petitioner. (through V.C.)

Ms. Nikita Garg, Advocate, Junior Standing Counsel, for the respondent-Income Tax.

****

HARSIMRAN SINGH SETHI, J. (Oral)

In the present petition, the challenge is to the impugned notice dated 10.04.2024 (Annexure P-1) issued by the respondent under Section 148 of the Income Tax Act, 1961. 2.

Learned counsel for the petitioner submits that the relief has already been granted to the petitioner, therefore, the present petition has been rendered infructuous and the same may kindly be disposed of as such. 3.

Ordered accordingly.

(HARSIMRAN SINGH SETHI)

JUDGE

(DEEPAK MANCHANDA) 19.05.2026

JUDGE sandeep

Whether Speaking/Reasoned : Yes

Whether Reportable :

No SANDEEP KUMAR 2026.05.20 09:11 I attest to the accuracy and integrity of this order/judgment.

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