299 IN THE HIGH COURT OF PUNJAB & HARYANA HARBHAJAN SINGH KHALON UNION OF INDIA AND ORS CORAM: HON'BLE HON'BLE MR. JUSTICE Present: Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Ms. Urvashi Dugga, Sr. Standing Counsel, Mr. Vaibhav Gupta, Jr. Standing Counsel, Ms. Kavita, Advocate for ASHWANI KUMAR MISHRA, A.C.J. (Oral) 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 titled as ‘Sadashiv Capital Services Pvt. Ltd. relying upon judgment of the Supreme Court in Ashish Agarwal, (2023) 1 SCC 617 2. Another writ petition 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 th matters on the same issue, the writ petitions be disposed of in terms of order 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH HARBHAJAN SINGH KHALON 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. Urvashi Dugga, Sr. Standing Counsel, Mr. Vaibhav Gupta, Jr. Standing Counsel, Ms. Kavita, Advocate for the respondents/Revenue. ***** 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-2165 2165 2165 2165----2022 2022 2022 2022(O&M) (O&M) (O&M) (O&M) Date of decision: 21.07.2026 ....Petitioner ...Respondents THE ACTING CHIEF JUSTICE ROHIT KAPOOR Mr. Sunil Kumar Mukhi, Advocate Ms. Urvashi Dugga, Sr. Standing Counsel, Mr. Vaibhav Gupta, Jr. Standing Counsel, Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the dated 20.04.2026 in CWP-4734-2022 Sadashiv Capital 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 Union Of India And Others’, challenging the notice under section 148 of the Act, on the specific grounds, has been dismissed by this e petitioner states that in all connected matters on the same issue, the 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 e petitioner states that in all connected matters on the same issue, the writ petitions be disposed of in terms of order RENU SHARMA 2026.07.24 13:23 I attest to the accuracy and integrity of this document passed in Ashish Agarwal 4. In that view of the matter, this petition stands di of orders passed in 5. Pending applications, if any, shall stand disposed of accordingly. 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 di 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 Pending 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. sposed of in terms RENU SHARMA 2026.07.24 13:23 I attest to the accuracy and integrity of this document