Sr. No. 01 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP (C) No. 995/2022 Raj Kumar …. Petitioner/Appellant(s) Through:- Mr. Rahul Pant, Sr. Advocate with Mr. Aniruddh 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 26.11.2025 1. Mr. Rahul Pant, learned Senior 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. 3. In view of the law already laid down by the Hon’ble Supreme Court of India, learned counsel for the petitioner does not want to press the present petition. Accordingly, the petition stands dismissed as not pressed. (SHAHZAD AZEEM) (SINDHU SHARMA) JUDGE JUDGE Jammu: 26.11.2025 Vishal Khajuria