JATINDER SINGH DADRA AY 2019 TO 20 vs. THE JOINT COMMISSIONER OF INCOME TAX OSD, CENTRAL CIRCLE-1

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CWP/30611/2026HC Punjab & HaryanaPHHC01157872202618 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court, based on the consensus reached between the learned counsel for the parties, allowed the petition. The court held that the petitioner would be entitled to the same relief as granted in the case of Jyoti Sareen (supra). Consequently, the impugned notice dated March 28, 2025, issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, was quashed. The ratio decidendi is that if parties agree to follow a precedent set by the same court in a similar matter, the court will grant the same relief.

What were the facts?

The petitioner, Jatinder Singh Dadra, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition challenged a notice dated March 28, 2025, issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The respondents were the Joint Commissioner of Income Tax (OSD), Central Circle-1, Chandigarh, and others. The assessment year(s) are not specified. The matter came before a division bench of the High Court.

What were the issues?

1. Whether the notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? The petitioner argued that they should be entitled to the same relief as granted in a previous judgment of the High Court dated September 10, 2026, in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others). The revenue did not record any specific arguments against this contention, agreeing to the consensus.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-30611-2026 (O&M) 135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-30611-2026 (O&M) Date of decision : 18.09.2026 Jatinder Singh Dadra ...Petitioner Versus The 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 and Ms. Kavita, Advocate 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 28.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 18.09.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.09.22 14:02 I attest to the accuracy and integrity of this document

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