IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 142 CWP-16734-2025 Date of Decision: 10.09.2026 M/s Omaxe Ltd. ....Petitioner Versus Deputy Commissioner of Income Tax, Central Circle-I, Gurugram and others ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Ms. Shruti Garg, Advocate (through VC) for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondent(s)/Income Tax Department. ***** 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 27.04.2022 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) 10.09.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.09.12 17:54 I attest to the accuracy and integrity of this document Chandigarh