M/S S N REALTORS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I AND OTHERS

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CWP/15828/2025HC Punjab & HaryanaPHHC01086370202528 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that, in light of the consensus between the parties and following the precedent set in Jyoti Sareen's case (supra), the petitioner was entitled to the same relief. The court decided to allow the petition. The reasoning was based on the agreement of the parties and the prior judgment of the court which had granted similar relief. Consequently, the impugned notice dated 30.03.2023 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, were quashed. The principle established is that if parties agree to follow a prior binding precedent, the court will grant similar relief to avoid multiplicity of litigation.

What were the facts?

The assessee, M/s SN Realtors Private Limited, filed a writ petition challenging a notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings. The High Court of Punjab and Haryana, in a bench comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, heard the matter. The revenue was represented by the Deputy Commissioner of Income Tax, Central Circle-I, and other respondents. The court was informed that the parties had agreed that the petitioner would be entitled to the same relief as granted in a previous judgment of the same court dated 10.09.2026 in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others).

What were the issues?

1. Whether the impugned notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? (Question of law and fact) Assessee's contention: The assessee sought to quash the notice and proceedings, relying on the precedent set in the case of Jyoti Sareen vs. Union of India and others, where a similar notice was quashed. The assessee argued that they should be granted the same relief as in the cited case. Revenue's contention: The revenue did not present any specific arguments against the assessee's claim for relief based on the Jyoti Sareen judgment. The judgment records no argument from the revenue side contesting the assessee's position.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

141 141 141 141

IN T IN T IN T IN T M/S S N REA M/S S N REA M/S S N REA M/S S N REA DEPUTY COM DEPUTY COM DEPUTY COM DEPUTY COM AND OTHER AND OTHER AND OTHER AND OTHER

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M (T M M for **

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB 1.

Le also be entitled this Court date Union of India 2.

In terms of Jyoti notice dated 3 Income Tax Ac

11.09 11.09 11.09 11.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT AT AT AT CHANDIGARH CHANDIGARH CHANDIGARH CHANDIGARH

CW CW CW CW Da Da Da Da

ALTORS PRIVATE LIMITED ALTORS PRIVATE LIMITED ALTORS PRIVATE LIMITED ALTORS PRIVATE LIMITED VERSUS VERSUS VERSUS VERSUS MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T RS RS RS RS

ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Mr. Yuvraj Singh, Advocate and s. Shruti Garg, Advocate, for the Through VC) r. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co r the respondents-Income Tax D *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the parties a d to the same relief as has been ed 10.09.2026 passed in CWP- a and others. n the light of the above consen i Sareen’s case (supra), resulting 30.03.2023 issued to the petitio ct, 1961 alongwith consequential

Whether speaking/reasoned. : Ye Whether Reportable. : Ye AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-15828 15828 15828 15828-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 11.09. 11.09. 11.09. 11.09.2026 2026 2026 2026

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER TAX CENTRAL CIRCLE I TAX CENTRAL CIRCLE I TAX CENTRAL CIRCLE I TAX CENTRAL CIRCLE I

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH e petitioner. Counsel with unsel, epartment. agree that the petitioner would n granted through a judgment of -15791-2024 – Jyoti Sareen vs. nsus, the petition is allowed in g in quashing of the impugned oner under Section 148 of the l proceedings, if any. (DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)

JUDGE JUDGE JUDGE JUDGE (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH)

JUDGE JUDGE JUDGE JUDGE es/No es/No

d f . n d e VANDANA YADAV 2026.09.13 11:59 I attest to the accuracy and integrity of this document

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