259259259259 ININININ TTHETTHETTHETTHE HIGHHIGHHIGHHIGH COURTCOURTCOURTCOURT OFOFOFOF PUNJAPUNJAPUNJAPUNJAABABABAB ANDANDANDAND HARYANAHARYANAHARYANAHARYANA ATATATAT CHANDIGARHCHANDIGARHCHANDIGARHCHANDIGARHH CWCWCWCWWP-29586WPWPWP 29586-2022958629586 2024202202 DaDaDaDaateateateate ofofofof DecisionDecisionDecisionDecision :::: 10.09.202610.09.10.09.10.09. 202620262026 RAJRAJRAJRAJ KUMARKUMARKUMARKUMARR ...PETITIONER...PETITIONER...PETITIONER...PETITIONER VERSUSVERSUSVERSUSVERSUS INCOMEINCOMEINCOMEINCOME TAXTAXTAXTAXXXXX OFFICEROFFICEROFFICEROFFICER ANDANDANDAND OTHERSOTHERSOTHERSOTHERS ...RESPONDENTS...RESPONDENTS...RESPONDENTS...RESPONDENTS CORAM:CORAM:CORAM:CORAM: HOHOON'BLEON'BLEON'BLEON'BLE MR.MR.MR.MR. JUSTICEJUSTICEJUSTICEJUSTICE DEEPDEEPDEEPDEEPPAKPAKPAKPAK SIBALSIBALSIBALSIBAL HOHOON’BLEON’BLEON’BLEON’BLE MR.MR.MR.MR. JUSTICEJUSTICEJUSTICEJUSTICE SUNISUNISUNISUNIISHISHISHISH BINDLISHBINDLISHBINDLISHBINDLISH Present: MMr. Nikhil Goyal, Advocate, for thhe petitioner. Ms. Urvashi Dhugga, Sr. Standingg Counsel with Mr. Vaibhav Gupta, Jr. Standing CCounsel Ms. Kavita, Advocate and Ms. Arushi Bansal, Advocate for the respondents. ***** DEEPAKDEEPAKDEEPAKDEEPAK SIBSIBSIBSIBBALBALAL,AL ,,, J.(OJ.J.J. (Oral(O(O ral)ralral 1. Leearned counsel for the parties aagree that the petitioner wouldd also be entitledd to the same relief as has beenn granted through a judgment off this Court dateed 10.09.2026 passed in CWP--15791-2024 – Jyoti Sareen vs..

Union of Indiaa and others. 2. Inn the light of the above consennsus, the petition is allowed inn terms of Jyotii Sareen’s case (supra), resultingg in quashing of the impugnedd notice dated 227.03.2024 issued to the petitiooner under Section 148 of thee Income Tax Acct, 1961 alongwith consequentiall proceedings, if any. (DEEPAKDEEPAKDEEPAKDEEPAK SIBAL)SIBALSIBALSIBAL JUDGEJUDGEJUDGEJUDGE 10.09.202610.0910.0910.09 .2026.2026.2026 (SUNISH(SUNISH(SUNISH(SUNISH BINDLISH)BINDLISH)BINDLISH)BINDLISH) Vandana yadav JUDGEJUDGEJUDGEJUDGE Whether speaking/reasoned. : Yees/No Whether Reportable. : Yees/No VANDANA YADAV 2026.09.13 12:00 I attest to the accuracy and integrity of this document

259259259259 ININININ TTHETTHETTHETTHE HIGHHIGHHIGHHIGH COURTCOURTCOURTCOURT OFOFOFOF PUNJAPUNJAPUNJAPUNJAABABABAB ANDANDANDAND HARYANAHARYANAHARYANAHARYANA ATATATAT CHANDIGARHCHANDIGARHCHANDIGARHCHANDIGARHH CWCWCWCWWP-29586WPWPWP 29586-2022958629586 2024202202 DaDaDaDaateateateate ofofofof DecisionDecisionDecisionDecision :::: 10.09.202610.09.10.09.10.09. 202620262026 RAJRAJRAJRAJ KUMARKUMARKUMARKUMARR ...PETITIONER...PETITIONER...PETITIONER...PETITIONER VERSUSVERSUSVERSUSVERSUS INCOMEINCOMEINCOMEINCOME TAXTAXTAXTAXXXXX OFFICEROFFICEROFFICEROFFICER ANDANDANDAND OTHERSOTHERSOTHERSOTHERS ...RESPONDENTS...RESPONDENTS...RESPONDENTS...RESPONDENTS CORAM:CORAM:CORAM:CORAM: HOHOON'BLEON'BLEON'BLEON'BLE MR.MR.MR.MR. JUSTICEJUSTICEJUSTICEJUSTICE DEEPDEEPDEEPDEEPPAKPAKPAKPAK SIBALSIBALSIBALSIBAL HOHOON’BLEON’BLEON’BLEON’BLE MR.MR.MR.MR. JUSTICEJUSTICEJUSTICEJUSTICE SUNISUNISUNISUNIISHISHISHISH BINDLISHBINDLISHBINDLISHBINDLISH Present: MMr. Nikhil Goyal, Advocate, for thhe petitioner. Ms. Urvashi Dhugga, Sr. Standingg Counsel with Mr. Vaibhav Gupta, Jr. Standing CCounsel Ms. Kavita, Advocate and Ms. Arushi Bansal, Advocate for the respondents. ***** DEEPAKDEEPAKDEEPAKDEEPAK SIBSIBSIBSIBBALBALAL,AL ,,, J.(OJ.J.J. (Oral(O(O ral)ralral 1. Leearned counsel for the parties aagree that the petitioner wouldd also be entitledd to the same relief as has beenn granted through a judgment off this Court dateed 10.09.2026 passed in CWP--15791-2024 – Jyoti Sareen vs..

Union of Indiaa and others. 2. Inn the light of the above consennsus, the petition is allowed inn terms of Jyotii Sareen’s case (supra), resultingg in quashing of the impugnedd notice dated 227.03.2024 issued to the petitiooner under Section 148 of thee Income Tax Acct, 1961 alongwith consequentiall proceedings, if any. (DEEPAKDEEPAKDEEPAKDEEPAK SIBAL)SIBALSIBALSIBAL JUDGEJUDGEJUDGEJUDGE 10.09.202610.0910.0910.09 .2026.2026.2026 (SUNISH(SUNISH(SUNISH(SUNISH BINDLISH)BINDLISH)BINDLISH)BINDLISH) Vandana yadav JUDGEJUDGEJUDGEJUDGE Whether speaking/reasoned. : Yees/No Whether Reportable. : Yees/No VANDANA YADAV 2026.09.13 12:00 I attest to the accuracy and integrity of this document