201(25) IN THE HIGH COURT OF PUNJAB AND HARYANA AT Puneet Makkar Union of India and CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. B.M.Monga, Advocate, Mr. for the petitioner. Mr. Ranvijay Singh, Sr. Standing Ms. Nikita Garg, and Mr. Vidul Kapoor, Jr. Standing Counsel 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 Agarwal 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year (for short-the Act) be tr 2. The above concession Accordingly, the present petition is disposed of with a direction to the respondent-revenue to proceed from the stage of the afore the procedure laid down under Section 148 A(b) of the Act. 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 him, in accord April 18, 2026 vandana Whether speaking/reasoned : Whether reportable : IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2124- Date of Decision : Puneet Makkar Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. B.M.Monga, Advocate, Mr. Rajiv Sharma, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Ms. Nikita Garg, and Mr. Vidul Kapoor, Jr. 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 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 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 available to him, 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 -2022 (O&M) Date of Decision : 18.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Counsel with Mr. Vidul Kapoor, Jr. 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 eated 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 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 DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.24 11:43 I attest to the accuracy and integrity of this document