Punjab and Haryana High Court
CWP/14206/2023 of R.K. OVERSEAS Vs NATIONAL FACELESS ASSESSMENT CENTRE AND OTHERS on 10 September 2026
COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.217 CWP-14206-2023 Date of decision: 10.09.2026 R.K. Overseas ….Petitioner Versus National Faceless Assessment Centre, Delhi and others ….Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Sr. No.217
CWP-14206-2023
Date of decision: 10.09.2026
R.K. Overseas
….Petitioner
Versus
National Faceless Assessment Centre, Delhi and others
….Respondents
CORAM:
HON’BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present:
Mr. Divya Suri, Advocate and
Mr. Yogesh Kumar Mittal, Advocate
for the petitioner.
Ms. Gauri Neo Rampal, Sr. Standing Counsel (through VC)
for the respondents.
* * *
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 30.06.2022 issued to the petitioner under Section 148 of the Income Tax Act, 1961, alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE September 10, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.09.13 14:15 I attest to the accuracy and authenticity of this document