1 319 INN THE HIGH COURT OF PUUNJAB & HARYANA AT CHANDIGAARH CWP-25982598-202225982598 202220222022 (O&M)(O&M)(O&M)(O&M) Date of decision: 21.07.20026 NAGINDER KKAHLON ....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. MMs. Urvashi Dugga, Sr. Standing Counsel, MMr. Vaibhav Gupta, Jr. Standing Counsel, MMs. Kavita, Advocate foor the respondents/Revenue. ***** 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 RENU SHARMA 2026.07.24 12:36 I attest to the accuracy and integrity of this document 2

matters on thee same issue, the writ petitionss be disposed of in terms of ordder 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 12:36 I attest to the accuracy and integrity of this document

1 319 INN THE HIGH COURT OF PUUNJAB & HARYANA AT CHANDIGAARH CWP-25982598-202225982598 202220222022 (O&M)(O&M)(O&M)(O&M) Date of decision: 21.07.20026 NAGINDER KKAHLON ....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. MMs. Urvashi Dugga, Sr. Standing Counsel, MMr. Vaibhav Gupta, Jr. Standing Counsel, MMs. Kavita, Advocate foor the respondents/Revenue. ***** 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 RENU SHARMA 2026.07.24 12:36 I attest to the accuracy and integrity of this document 2

matters on thee same issue, the writ petitionss be disposed of in terms of ordder 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 12:36 I attest to the accuracy and integrity of this document