CWP-22303-2021 (O&M) 1 215 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-22303-2021 (O&M) Date of decision: 21.07.2026 M/S NEW DEEP LIQUORS ....Petitioner Versus UNION OF INDIA AND ORS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** 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 respondents/Revenue. ***** 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 dated 20.04.2026 in CWP-4734-2022 titled as ‘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. Ashish Agarwal, (2023) 1 SCC 617. 2. Another writ petition No.CWP-21666-2021 titled as ‘Pure Milk Products Pvt. Ltd. Vs. Union Of India And Others’, challenging the notice under section 148 of the Act, on the specific grounds, has been dismissed by this Court today, vide separate orders. 3. Learned counsel for the petitioner states that in all connected MOHIT GOYAL 2026.07.24 10:56 I attest to the accuracy and integrity of this document CWP-22303-2021 (O&M) 2 matters on the same issue, the writ petitions be disposed of in terms of order passed in Ashish Agarwal (supra). This prayer of the petitioner is not opposed. 4. In that view of the matter, this petition stands disposed of in terms of orders passed in Ashish Agarwal (supra). 5. Pending applications, if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 21.07.2026 JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.24 10:56 I attest to the accuracy and integrity of this document