293 293 293 293 IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA MANOJ KUMAR MANOJ KUMAR MANOJ KUMAR MANOJ KUMAR UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS CORAM: CORAM: CORAM: CORAM: HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE HON’BLE MR. HON’BLE MR. HON’BLE MR. HON’BLE MR. Present : Mr. Vishav Bharti Gupta, Ms. Gauri Neo Rampal, Sr. Standing Counsel for the respondents (Through Video Conferencing) **** DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL 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 Union of India and others. 2. In the lig terms of Jyoti Sareen’s case (supra) notice dated 23.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceed 10.09 10.09 10.09 10.09.2026 .2026 .2026 .2026 Vandana yadav IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH CWP CWP CWP CWP Date of Decision : Date of Decision : Date of Decision : Date of Decision : MANOJ KUMAR MANOJ KUMAR MANOJ KUMAR MANOJ KUMAR VERSUS VERSUS VERSUS VERSUS UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS UNION OF INDIA AND OTHERS HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL HON’BLE MR. HON’BLE MR. HON’BLE MR. HON’BLE MR. JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH Mr. Vishav Bharti Gupta, Advocate Ms. Gauri Neo Rampal, Sr. Standing Counsel for the respondents-Income Tax Department. (Through Video Conferencing) **** DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL, J. , J. , J. , J.(O (O (O (Oral ral ral ral)))) 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- Union of India and others. In the light of the above consensus, the petition is allowed in Jyoti Sareen’s case (supra), resulting in quashing of the impugned notice dated 23.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceed Whether speaking/reasoned. : Yes/No Whether Reportable. : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH CWP CWP CWP CWP----28865 28865 28865 28865----2026 2026 2026 2026 Date of Decision : Date of Decision : Date of Decision : Date of Decision : 10.09. 10.09. 10.09. 10.09.2026 2026 2026 2026 ...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH JUSTICE SUNISH BINDLISH Advocate, for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing Counsel Income Tax Department. 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 -15791-2024 – Jyoti Sareen vs. ht of the above consensus, the petition is allowed in , resulting in quashing of the impugned notice dated 23.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. ((((DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)))) JUDGE JUDGE JUDGE JUDGE (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) JUDGE JUDGE JUDGE JUDGE Yes/No Yes/No 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 Jyoti Sareen vs. ht of the above consensus, the petition is allowed in , resulting in quashing of the impugned notice dated 23.06.2025 issued to the petitioner under Section 148 of the VANDANA YADAV 2026.09.13 12:00 I attest to the accuracy and integrity of this document