201(41) IN THE HIGH COURT OF PUNJAB AND HARYANA AT Rupinder Jit Kaur Union of India and CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mr. Rana Gurtej Singh, Advocate, for the petitioner. Ms. Urvashi Dhugga, Sr. for the respondents. DEEPAK SIBAL At the outset, learned counsel for the revenue concedes that in terms of the law laid down by the Supreme Court in others Vs. Ashish Ag 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year (for short-the Act) be treated as notice under Section 148 A(b) of the Act. 2. The a Accordingly, the present petition is disposed of with a direction to the respondent-revenue to proceed from the stage of the afore notice the procedure laid down under Section 148 3. Needless to add that in the course of the afore proceedings the petitioner shall be at liberty to raise all possible pleas/defences that may be available to her April 18, 2026 vandana Whether speaking/reasoned : Whether reportable : IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22387 Date of Decision : Rupinder Jit Kaur Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Nikhil Goyal, Advocate and Mr. Rana Gurtej Singh, Advocate, for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel, for the respondents. *** DEEPAK SIBAL, J. (Oral) At the outset, learned counsel for the revenue concedes that in terms of the law laid down by the Supreme Court in others Vs. Ashish Agarwal (2023)1 SCC 617 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year in question, under Section 148 of the Income Tax Act, 1961 the Act) be treated as notice under Section 148 A(b) of the Act. The above concession satisfies learned counsel for the petitioner. Accordingly, the present petition is disposed of with a direction to the revenue to proceed from the stage of the afore notice the procedure laid down under Section 148 A(b) of the Act. Needless to add that in the course of the afore proceedings the petitioner shall be at liberty to raise all possible pleas/defences that may be her, in accordance with law. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 Whether speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 22387-2021 (O&M) Date of Decision : 18.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Standing Counsel, At the outset, learned counsel for the revenue concedes that in terms of the law laid down by the Supreme Court in Union of India and 7, the impugned notice dated 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the , under Section 148 of the Income Tax Act, 1961 the Act) be treated as notice under Section 148 A(b) of the Act. learned counsel for the petitioner. Accordingly, the present petition is disposed of with a direction to the revenue to proceed from the stage of the afore notice, in terms of A(b) of the Act. Needless to add that in the course of the afore proceedings the petitioner shall be at liberty to raise all possible pleas/defences that may be DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.24 11:43 I attest to the accuracy and integrity of this document