201(47) IN THE HIGH COURT OF PUNJAB AND HARYANA AT Rakesh Kumar Vohra Union of India and CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Ms. Mamta Gupta, Advocate, for the petitioner. Mr. Ranvijay Singh, Sr. 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 A 31.03.2021, dispatched to the petitioner on or afte assessment year (for short-the Act) be treated as notice under Section 148 A(b) of the Act. 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 notice 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 April 18, 2026 vandana Whether speaking/reasoned : Whether reportable : IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2248- Date of Decision : Rakesh Kumar Vohra Versus Union of India and another HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Vishav Bharti Gupta, Advocate and Ms. Mamta Gupta, 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 others Vs. Ashish Agarwal (2023)1 SCC 617 31.03.2021, dispatched to the petitioner on or afte 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. y, 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 him, in accordance with law. (DEEPAK SIBAL JUDGE (LAPITA 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 Vishav Bharti Gupta, Advocate and Standing 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 the Act) be treated as notice under Section 148 A(b) of the Act. learned counsel for the petitioner. y, 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