Punjab and Haryana High Court

CWP/15779/2025 of KRISHAN GOPAL AGGARWAL Vs ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS on 11 September 2026

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IN THE HIGH COURT OF PUNJAB AND HARYANATHE HIGH COURT OF PUNJAB AND HARYANATHE HIGH COURT OF PUNJAB AND HARYANATHE HIGH COURT OF PUNJAB AND HARYANA KRISHAN GOPAL AGGARWALKRISHAN GOPAL AGGARWALKRISHAN GOPAL AGGARWALKRISHAN GOPAL AGGARWAL ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERSASSISTANT

IN

IN

IN

IN T

KRISHAN GO

KRISHAN GO

KRISHAN GO

KRISHAN GO

ASSISTANT

ASSISTANT

ASSISTANT

ASSISTANT

CORAM:

CORAM:

CORAM:

CORAM: HO

HO

HO

HO

Present :

M

M

M

M

M

M

for

**

DEEPAK SIB

DEEPAK SIB

DEEPAK SIB

DEEPAK SIB

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1. Le also be entitled this Court date Union of India

2. In terms of Jyoti notice dated 2 Income Tax Ac

11.09 11.09 11.09 11.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

OPAL AGGARWAL OPAL AGGARWAL OPAL AGGARWAL OPAL AGGARWAL

VERSUS VERSUS VERSUS VERSUS COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM

ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Mr. Vishav Bharti Gupta, Advocat

s. Ubhai Bharti Gupta, Advocate

s. Mamta Gupta, Advocate, for t

r. Varun Issar, Sr. Standing Coun

s. Pridhi Sandhu, Advocate and

s. Nikita Garg, Jr. Standing Coun r the respondents-Income Tax D *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the parties a d to the same relief as has been ed 10.09.2026 passed in CWP- a and others. n the light of the above consen i Sareen’s case (supra), resulting 29.03.2025 issued to the petitio ct, 1961 alongwith consequential

Whether speaking/reasoned. : Ye Whether Reportable. : Ye AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-15779 15779 15779 15779-2025

ate of Decision : ate of Decision : ate of Decision : ate of Decision : 11.09.

11.09.

11.09. 11.09.2026

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH te e and the petitioner. nsel with

nsel, epartment.

agree that the petitioner would n granted through a judgment of -15791-2024 – Jyoti Sareen vs. nsus, the petition is allowed in g in quashing of the impugned oner under Section 148 of the l 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 es/No es/No

d f . n d e VANDANA YADAV 2026.09.13 11:59 I attest to the accuracy and integrity of this document

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