Sr. No. 18 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 700/2022 CM No. 2210/2022 Poonam Nischal …. Petitioner/Appellant(s) Through:- Mr. Sachin Sharma, Advocate. V/s Union of India and others …..Respondent(s) Through:- Mr. Suraj Singh Wazir, Advocate. CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 28.11.2025 1. Mr. Sachin Sharma, learned counsel appearing on behalf of the petitioner, submits that the issue raised in this petition is with regard to the re-opening of assessment under Section 147 of the Income Tax Act, which already stands settled by the Hon’ble Supreme Court of India in Civil Appeal No. 3005/2022 dated 04.05.2022 in case titled “Union of India and others” vs. “Ashish Agarwal.” 2. He further submits that the present petition is squarely covered by the aforesaid judgment and has become infructuous. 3. In view of the aforesaid submission, this petition has become infructuous and the same is, accordingly, dismissed. (Shahzad Azeem) (Sindhu Sharma) Judge Judge Jammu: 28.11.2025 Michal Sharma/PS