Punjab and Haryana High Court
CWP/928/2025 of LOKESH CHAND GUPTA Vs ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS on 10 September 2026
COURT OF PUNJAB AND HARYANA AT CHANDIGARH 128 CWP-928-2025 Date of Decision: 10.09.2026 Lokesh Chand Gupta ....Petitioner Versus Assistant Commissioner of Income Tax and others ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr.
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
128
CWP-928-2025
Date of Decision: 10.09.2026
Lokesh Chand Gupta
....Petitioner
Versus
Assistant Commissioner of Income Tax and others
....Respondents
CORAM:
HON’BLE MR. JUSTICE DEEPAK SIBAL
HON’BLE MR. JUSTICE SUNISH BINDLISH
Present:
Mr. Kartik Bansal, Advocate
for the petitioner.
Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondent(s)/Income Tax Department.
*****
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 31.08.2024 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