314 IN THE HIGH COURT OF PUNJAB & HARYANA DEEPA NATH UNION OF INDIA AND ORS CORAM: HON'BLE THE HON'BLE MR. JUSTICE Present: Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Ms. Gauri Neo Rampal, for the respondents. ASHWANI KUMAR MISHRA, A.C.J. (Ora 1. Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Coordinate Bench of this Court vide order dated 20.04.2026 in CWP titled as ‘Sadashiv Capital relying upon judgment of the Supreme Court in Ashish Agarwal, (2023) 1 SCC 617 2. Another writ petition No.CWP Products Pvt. Ltd. Vs. under section 148 of the Act, on the specific grounds, has been dismissed by this Court today, vide separate orders. 3. Learned counsel for the petitioner states that in all connected matters on the same issue, t 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH DEEPA NATH Versus UNION OF INDIA AND ORS HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing Counsel for the respondents. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Coordinate Bench of this Court vide order dated 20.04.2026 in CWP Sadashiv Capital Services Pvt. Ltd. relying upon judgment of the Supreme Court in Ashish Agarwal, (2023) 1 SCC 617. Another writ petition No.CWP- Products Pvt. Ltd. Vs. Union Of India And Others under section 148 of the Act, on the specific grounds, has been dismissed by this Court today, vide separate orders. Learned counsel for the petitioner states that in all connected matters on the same issue, the writ petitions be disposed of in terms of order IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-22421 22421 22421 22421----2021 2021 2021 2021(O&M) (O&M) (O&M) (O&M) Date of decision: 21.07.2026 ....Petitioner ...Respondents ACTING CHIEF JUSTICE ROHIT KAPOOR Mr. Sunil Kumar Mukhi, Advocate Sr. Standing Counsel (through V.C.) Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Coordinate Bench of this Court vide order dated 20.04.2026 in CWP-4734-2022 Services Pvt. Ltd. Vs. Union of India and others’ relying upon judgment of the Supreme Court in Union of India and others vs. -21666-2021 titled as ‘Pure Milk India And Others’, challenging the notice under section 148 of the Act, on the specific grounds, has been dismissed by this Learned counsel for the petitioner states that in all connected he writ petitions be disposed of in terms of order Date of decision: 21.07.2026 ...Respondents Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the 2022 s. Union of India and others’, Union of India and others vs. Pure Milk , challenging the notice under section 148 of the Act, on the specific grounds, has been dismissed by this Learned counsel for the petitioner states that in all connected he writ petitions be disposed of in terms of order RENU SHARMA 2026.07.24 12:36 I attest to the accuracy and integrity of this document passed in Ashish Agarwal 4. In that view of the matter, this petition stands disposed of in terms of orders passed in 5. Pen 21.07.2026 Renu Sharma Whether speaking/reasoned Whether reportable 2 Ashish Agarwal (supra). This prayer of the petitioner is not opposed. In that view of the matter, this petition stands disposed of in terms of orders passed in Ashish Agarwal (supra). Pending applications, if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR Whether speaking/reasoned : Yes / No Whether reportable : Yes / No (supra). This prayer of the petitioner is not opposed. In that view of the matter, this petition stands disposed of in terms ding applications, if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE ROHIT KAPOOR) JUDGE Yes / No Yes / No (supra). This prayer of the petitioner is not opposed. In that view of the matter, this petition stands disposed of in terms RENU SHARMA 2026.07.24 12:36 I attest to the accuracy and integrity of this document