293 IN THE HIGH COURT OF PUNJAB & HARYANA MANOJ GUPTA UNION OF INDIA AND ORS CORAM: HON'BLE THE 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 the . 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 or 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 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. 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH MANOJ GUPTA 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 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. IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-25274 25274 25274 25274----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 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 der 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 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 RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document 3. Learned counsel for the petitioner matters on the same issue, the writ petitions be disposed of in terms of order passed in Ashish Agarwal 4. In that view of the matter, this petition stands disposed of in 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 Learned counsel for the petitioner matters on the same issue, the writ petitions be disposed of in terms of order Ashish Agarwal (supra). This prayer of the petitioner is not opposed. In that view of the matter, this petition stands disposed of in 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 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 (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 states that in all connected matters on the same issue, the writ petitions be disposed of in terms of order (supra). This prayer of the petitioner is not opposed. terms RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document