1 301 INN THE HIGH COURT OF PUUNJAB & HARYANA AT CHANDIGAARH CWP-31703170-202231703170 2022(O&M)20222022(O&M)(O&M)(O&M) Date of decision: 21.07.20026 D.S. TEXTILLES ....Petitioner Versus UNION OF INNDIA AND ORS ...Respondentss CORAM: HHON'BLE THE ACTING CHIEEF JUSTICE HHON'BLE MR. JUSTICE ROHHIT KAPOOR ***** Present: MMr. Sunil Kumar Mukhi, Advocaate foor the petitioner. MMr. Ranvijay Singh, Sr. Standingg Counsel MMr. Vidul Kapoor, Jr. Standing CCounsel, foor the respondents. ***** ASHWANI KUUMAR MISHRA, A.C.J. (Oral) 1. SSimilar writ petitions challenginng notice under section 148 of thet Income Tax AAct, 1961 (for short ‘the Act’’) have been disposed of by thet Coordinate Beench of this Court vide order datted 20.04.2026 in CWP-4734-20022 titled as ‘Sadaashiv Capital Services Pvt. Ltd.d. Vs. Union of India and otherrs’, relying upon jjudgment of the Supreme Courtt in Union of India and others vs. Ashish Agarwwal, (2023) 1 SCC 617. 2. AAnother writ petition No.CWP--21666-2021 titled as ‘Pure MilkM Products Pvt. Ltd. Vs. Union Of India An d Others’, challenging the nottice under section 148 of the Act, on the specific ggrounds, has been dismissed by thist Court today, vvide separate orders. 3. LLearned counsel for the petitiooner states that in all connectted matters on thee same issue, the writ petitionss be disposed of in terms of ordder RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document 2

passed in Ashiish Agarwal (supra). This prayerr of the petitioner is not opposedd. 4. Inn that view of the matter, this p etition stands disposed of in terrms of orders passeed in Ashish Agarwal (supra). 5. PPending applications, if any, shalll stand disposed of accordingly. (ASHWWANI KUMAR MISHRA) ACT ING CHIEF JUSTICE (RROHIT KAPOOR) 21.07.2026 JUDGE Renu Sharma Whether sppeaking/reasoned : YYes / No Whether reeportable : YYes / No RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document

1 301 INN THE HIGH COURT OF PUUNJAB & HARYANA AT CHANDIGAARH CWP-31703170-202231703170 2022(O&M)20222022(O&M)(O&M)(O&M) Date of decision: 21.07.20026 D.S. TEXTILLES ....Petitioner Versus UNION OF INNDIA AND ORS ...Respondentss CORAM: HHON'BLE THE ACTING CHIEEF JUSTICE HHON'BLE MR. JUSTICE ROHHIT KAPOOR ***** Present: MMr. Sunil Kumar Mukhi, Advocaate foor the petitioner. MMr. Ranvijay Singh, Sr. Standingg Counsel MMr. Vidul Kapoor, Jr. Standing CCounsel, foor the respondents. ***** ASHWANI KUUMAR MISHRA, A.C.J. (Oral) 1. SSimilar writ petitions challenginng notice under section 148 of thet Income Tax AAct, 1961 (for short ‘the Act’’) have been disposed of by thet Coordinate Beench of this Court vide order datted 20.04.2026 in CWP-4734-20022 titled as ‘Sadaashiv Capital Services Pvt. Ltd.d. Vs. Union of India and otherrs’, relying upon jjudgment of the Supreme Courtt in Union of India and others vs. Ashish Agarwwal, (2023) 1 SCC 617. 2. AAnother writ petition No.CWP--21666-2021 titled as ‘Pure MilkM Products Pvt. Ltd. Vs. Union Of India An d Others’, challenging the nottice under section 148 of the Act, on the specific ggrounds, has been dismissed by thist Court today, vvide separate orders. 3. LLearned counsel for the petitiooner states that in all connectted matters on thee same issue, the writ petitionss be disposed of in terms of ordder RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document 2

passed in Ashiish Agarwal (supra). This prayerr of the petitioner is not opposedd. 4. Inn that view of the matter, this p etition stands disposed of in terrms of orders passeed in Ashish Agarwal (supra). 5. PPending applications, if any, shalll stand disposed of accordingly. (ASHWWANI KUMAR MISHRA) ACT ING CHIEF JUSTICE (RROHIT KAPOOR) 21.07.2026 JUDGE Renu Sharma Whether sppeaking/reasoned : YYes / No Whether reeportable : YYes / No RENU SHARMA 2026.07.24 12:08 I attest to the accuracy and integrity of this document