KAMAL KISHORE vs. INCOME TAX OFFICER AND OTHERS

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CWP/6669/2025HC Punjab & HaryanaPHHC01034556202510 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 had been 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 impugned notice dated 24.03.2024, issued to the petitioner under Section 148 of the Income Tax Act, 1961, was quashed, along with any consequential proceedings. The reasoning was based on the agreement of the parties to extend the benefit of the earlier judgment to the present petitioner. The ratio decidendi is that where parties agree to parity with a previous judgment, the court will grant similar relief. No issue was expressly left undecided.

What were the facts?

The petitioner, Kamal Kishore, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 24.03.2024 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 (represented by Senior Standing Counsel and Junior Standing Counsel), 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 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) dated 10.09.2026? (Question of law) Assessee's Contention: The petitioner argued that they should be granted the same relief as was awarded in the aforementioned Jyoti Sareen case. No specific authorities or precedents were named by the petitioner in this regard, but reliance was placed on the principle of parity with the earlier judgment. Revenue's Contention: The revenue, represented by learned counsel, agreed with the petitioner's submission that the petitioner should be entitled to the same relief as granted in the Jyoti Sareen case. No specific authorities or precedents were named by the revenue.

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.118 )

CWP-6669-2025 (O&M)

Date of decision : 15.09.2026

KAMAL KISHORE .....Petitioner

Versus

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Nikhil Goyal, 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 24.03.2024 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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