Punjab and Haryana High Court
CWP/16811/2025 of RAJINDER PAL SINCE DECEASED THROUGH HIS LEGAL HEIR Vs ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS on 11 September 2026
228 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16811-2025 (O&M) Date of decision : 11.09.2026 Rajinder Pal since deceased through his Legal Heir ...Petitioner Versus Assistant Commissioner of Income Tax, Central Circle, Amritsar and others ...Respondents CORAM: HON’BLE
CWP-16811-2025 (O&M)
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-16811-2025 (O&M)
Date of decision : 11.09.2026
Rajinder Pal since deceased through his Legal Heir
...Petitioner
Versus
Assistant Commissioner of Income Tax, Central Circle, Amritsar and others
...Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present:
Ms. Akanksha, Advocate and
Ms. Shweta, Advocate for the petitioner.
Mr. Varun Issar, Senior Standing Counsel and Ms. Pridhi Sandhu, Jr. Standing Counsel for the respondent(s)-revenue.
DEEPAK SIBAL, J.(Oral)
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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 06.03.2025 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
HARISH KUMAR 2026.09.12 15:43 I attest to the accuracy and integrity of this document