JASWANT SINGH vs. JOINT COMMISSIONER OF INCOME TAX OSD, CENTRAL CIRCLE-1 AND OTHERS

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CWP/30680/2026HC Punjab & HaryanaPHHC01158619202618 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
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What did the High Court hold?

The High Court, based on the consensus between the petitioner and the respondents, allowed the petition. The Court quashed the impugned notice dated 17.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The reasoning is that the parties agreed to apply the precedent set by the Court's judgment in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others). The ratio decidendi is that where parties agree to follow a prior binding precedent on similar facts, the court will grant the same relief. No issues were expressly left undecided.

What were the facts?

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

What were the issues?

1. Whether the petitioner is entitled to the same relief as granted in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others)? Assessee's Contention: The petitioner relies on the consensus reached with the revenue that the relief granted in the Jyoti Sareen case should also apply to the present petition. Revenue's Contention: The revenue agrees with the petitioner that the relief granted in the Jyoti Sareen case should be extended to the present petitioner.

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.141 CWP-30680-2026 Date of decision: 18.09.2026 JASWANT SINGH ..... Petitioner Versus THE JOINT COMMISSINER OF INCOME TAX (OSD), CENTRAL CIRCLE-1, CHANDIGARH AND ORS ..... Respondent(s) 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 respondents. * * * DEEPAK SIBAL, J. 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 18.09.2026 (SUNISH BINDLISH) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.21 12:07 I attest to the accuracy and authenticity of this document

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