LOVNEESH SINGLA vs. INCOME TAX OFFICER AND OTHERS

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CWP/10852/2025HC Punjab & HaryanaPHHC01060218202522 April 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that based on the consensus between the petitioner and the respondents, the petitioner is entitled to the same relief as granted in the case of Jyoti Sareen Vs. Union of India and others. Consequently, the petition was allowed. The specific relief granted was the quashing of the impugned notice dated 29.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings. The reasoning was based on the agreement of the parties to follow the precedent set in the Jyoti Sareen case. The ratio decidendi is that where parties agree to a specific outcome based on a prior judgment of the same court, the court will grant that relief. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Lovneesh Singla, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The Income Tax Officer and others were the respondents. The parties, including the petitioner and the respondents (Income Tax Department), agreed that the petitioner should receive the same relief as granted in a previous judgment by the same High Court dated 10.09.2026 in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The assessment year(s) are not explicitly stated in the judgment.

What were the issues?

1. Whether the petitioner is entitled to the same relief as granted in the case of Jyoti Sareen Vs. Union of India and others (CWP No.15791 of 2024)? (Question of law) Contentions: Assessee: The petitioner argued that they should be granted the same relief as was granted by the High Court in the case of Jyoti Sareen Vs. Union of India and others, citing the judgment dated 10.09.2026. No specific provision of the Income Tax Act was named in relation to this argument, but it was implicitly linked to the challenge against the Section 148 notice. Revenue: The revenue, represented by the Income Tax Department, agreed with the petitioner's contention that the same relief should be granted as in the Jyoti Sareen case. No specific provision of the Income Tax Act was named in relation to this agreement.

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.135 )

CWP-10852-2025 (O&M)

Date of decision : 15.09.2026

LOVNEESH SINGLA .....Petitioner

Versus

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Vishav Bharti Gupta, Advocate for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel,

Mr. Vidul Kapoor, Junior Standing Counsel for

the respondent(s)-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 29.03.2025 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

15.09.

2026

( SUNISH BINDLISH ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.09.17 11:55 I attest to the accuracy and authenticity of this order. Chandigarh

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