CWP-15793-2025 (O&M) 227 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-15793-2025 (O&M) Date of decision : 11.09.2026 M/s Omaxe Infrastructure Ltd. ...Petitioner Versus Dy. Commissioner of Income Tax Central Circle-1, Gurugram and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Yuvraj Singh, Advocate and Ms. Shruti Garg, Advocate (through V.C.) for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel and Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondent(s)-revenue. DEEPAK SIBAL, J.(Oral) 1. Learned counsel for the parties agree that the petitioner would also be entitled to the same relief as has been granted through a judgment of this Court dated 10.09.2026 passed in CWP-15791-2024- Jyoti Sareen vs. Union of India and others. 2. In the light of the above consensus, the petition is allowed in terms of Jyoti Sareen’s case (supra), resulting in quashing of the impugned notice dated 30.03.2023 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 11.09.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No -1- HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document