Punjab and Haryana High Court
CWP/17718/2025 of BAZIR CHAND SHARMA Vs UNION OF INDIA on 10 September 2026
COURT OF PUNJAB AND HARYANA AT CHANDIGARH 145 CWP-17718-2025 Date of Decision: 10.09.2026 Bazir Chand Sharma ....Petitioner Versus Union of India and others ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: None for the petitioner.
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
145
CWP-17718-2025
Date of Decision: 10.09.2026
Bazir Chand Sharma
....Petitioner
Versus
Union of India and others
....Respondents
CORAM:
HON’BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present:
None for the petitioner.
Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondent(s)-Income Tax Department.
*****
DEEPAK SIBAL
, J (ORAL)
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1. It is not disputed by learned counsel for the respondent(s) 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, the petition is allowed in terms of Jyoti Sareen’s case (supra), resulting in quashing of the impugned notice dated 26.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any. (DEEPAK SIBAL) JUDGE
(SUNISH BINDLISH) 10.09.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.09.12 17:54 I attest to the accuracy and integrity of this document Chandigarh