MANPREET KAUR vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/8244/2025HC Punjab & HaryanaPHHC01046448202524 March 2025Author: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
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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 between the parties, the petition was allowed. The Court quashed the impugned notice dated 29.03.2023 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings that may have arisen therefrom. The reasoning is based on the agreement of counsel that the facts and circumstances warrant identical treatment to the petitioner as was given to the petitioner in the Jyoti Sareen case. The ratio decidendi is that where parties agree to follow a precedent set by the same court in a similar matter, the court will grant the same relief. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Manpreet Kaur, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 29.03.2023 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The respondents were the Deputy Commissioner of Income Tax and others. The parties agreed that the petitioner should receive the same relief as granted in a previous judgment by the same Court on 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) concerning the notice issued under Section 148 of the Income Tax Act, 1961. Assessee's contention: The petitioner, through her counsel, agreed that she would be entitled to the same relief as granted in the aforementioned Jyoti Sareen case. No specific arguments were detailed, but the consensus implies acceptance of the grounds that led to the relief in the cited case. Revenue's contention: The revenue, represented by Senior Standing Counsel and Junior Standing Counsel, agreed with the petitioner's submission that the same relief should be granted. No specific arguments were detailed, but their agreement suggests they did not contest the application of the Jyoti Sareen judgment to the present case.

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.115 )

CWP-8244-2025(O&M)

Date of decision : 17.09.2026 MANPREET KAUR .....Petitioner

Versus

DEPUTY COMMISSIONER OF INCOME TAX 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 29.03.2023 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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