PARVEEN KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/5050/2025HC Punjab & HaryanaPHHC01028832202521 February 2025Author: MR. JUSTICE ARUN PALLI,MR. JUSTICE DEEPINDER SINGH NALWA1 pages
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What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in light of the consensus between the learned counsel for the parties, allowed the petition. The court quashed the impugned notice dated 30.03.2024 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 that the petitioner would receive the same relief as granted in the High Court's judgment dated 10.09.2026 in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others). The ratio decidendi is that where parties agree to follow a precedent, the court will grant similar relief. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Parveen Kumar, filed a writ petition (CWP-5050-2025) before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 30.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The respondent was the Income Tax Officer and others. Both the petitioner and the respondents agreed that the petitioner should receive the same relief as granted in a previous judgment of the 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 specified in the judgment.

What were the issues?

1. Whether the notice dated 30.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961). Assessee's Contention: The petitioner sought the same relief as granted in the case of Jyoti Sareen Vs. Union of India and others, implying that the notice and proceedings were invalid or liable to be set aside on similar grounds. Revenue's Contention: The revenue, through its counsel, agreed that the petitioner was entitled to the same relief as granted in the Jyoti Sareen case. This indicates the revenue did not contest the quashing of the notice and proceedings on the condition that the relief mirrored the precedent.

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.106 )

CWP-5050-2025(O&M)

Date of decision : 17.09.2026 PARVEEN KUMAR .....Petitioner

Versus

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Mukul Panpher, 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 30.03.2024 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

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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