127 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.28109 of 2025 Date of Decision:19.09.2025 Gurmail Medicare …Petitioner Versus Deputy Commissioner of Income Tax & others …Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Vishav Bharti Gupta, Advocate for the petitioner (joined through Video-Conferencing). Mr. Varun Issar, Standing counsel for the respondents. * * * * LISA GILL, J. (Oral) 1. Prayer in this writ-petition is for quashing impugned notice under Section 148 of the Income Tax Act dated 29.03.2023 (Annexure P-1) being illegal and without jurisdiction. Prayer has also been addressed to restrain respondents from proceeding in reassessment proceedings as well as to grant ex-parte ad-interim stay of further proceedings pursuant to said notice. 2. Learned counsel for respondents submits that this writ-petition is rendered infructuous as proceedings were dropped on 23.03.2024. 3. In view of the statement as above, present petition is disposed of as infructuous. (LISA GILL) JUDGE 19.09.2025 (MEENAKSHI I. MEHTA) seema JUDGE Whether speaking/reasoned: Yes Whether Reportable: Yes/No SEEMA SHARMA 2025.09.22 12:11 I attest to the accuracy and authenticity of this order/judgment