ADARSH VERMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/3684/2025HC Punjab & HaryanaPHHC01021199202519 February 2025Author: MR. JUSTICE ARUN PALLI,MR. JUSTICE ALOK JAIN1 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). The Court allowed the petition in terms of the Jyoti Sareen case. Consequently, the impugned notice dated 24.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, was quashed. The reasoning for this decision was the consensus reached between the learned counsel for the parties. The ratio decidendi is that where parties agree to extend the benefit of a prior judgment to a subsequent case, the court will grant such relief. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Adarsh Verma, filed a writ petition (CWP-3684-2025) before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a notice dated 24.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The respondents were the Income Tax Officer and others. The parties, through their respective 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. The procedural history involves the filing of the writ petition and the subsequent consensus reached by the parties.

What were the issues?

1. Whether the petitioner is entitled to the same relief as granted in Jyoti Sareen Vs. Union of India and others (CWP No.15791 of 2024)? (Question of law and fact) The assessee (petitioner) argued that they should be granted the same relief as in the cited case, based on the consensus reached with the revenue. The revenue (respondent) agreed to this consensus. No specific arguments or reliance on authorities, circulars, or precedents were recorded for either side beyond 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.110 )

CWP-3684-2025 (O&M)

Date of decision : 15.09.2026

ADARSH 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. 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 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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