MUKESH KUMAR VERMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/18715/2025HC Punjab & HaryanaPHHC01103114202509 July 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the petitioner would be entitled to the same relief as granted in the judgment dated 10.09.2026 in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Based on this consensus, the Court allowed the petition. The impugned notice dated 04.04.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, were quashed. The ratio decidendi is that where parties agree to parity with a prior judgment on similar facts, the Court will extend the same relief. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Mukesh Kumar Verma, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 04.04.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The assessment year(s) are not explicitly stated. The Income Tax Officer and others are the respondents. The procedural history is limited to the filing of the writ petition and the subsequent agreement between the parties.

What were the issues?

1. Whether the notice dated 04.04.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? (Question of law) The petitioner argued that they would be entitled to the same relief as granted in a previous judgment by the same Court in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, dated 10.09.2026. The revenue, through its Senior Standing Counsel and Junior Standing Counsel, agreed with the petitioner's contention regarding parity with the Jyoti Sareen case. No other arguments or reliance on authorities were recorded for either side.

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.120 )

CWP-18715-2025(O&M)

Date of decision : 17.09.2026 MUKESH KUMAR VERMA .....Petitioner

Versus

INCOME TAX OFFICER AND OTHERS ` .....Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Rohit Kaura, Advocate for the petitioner.

Mr. Saurabh Kapoor, Senior Standing Counsel and

Mr. Rana Gurtej Singh, Junior Standing Counsel for

the respondent-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 No.15791 of 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 04.04.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with consequential proceedings, if any. (3)

All pending miscellaneous applications, if any, also stand disposed of.

(DEEPAK SIBAL)

JUDGE

17.09.

2026

( SUNISH BINDLISH ) shamsher/sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable

: Yes / No SHAMSHER SINGH 2026.09.18 16:45 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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