143143143143 ININININ TTHETTHETTHETTHE HIGHHIGHHIGHHIGH COURTCOURTCOURTCOURT OFOFOFOF PUNJAPUNJAPUNJAPUNJAABABABAB ANDANDANDAND HARYANAHARYANAHARYANAHARYANA ATATATAT CHANDIGARHCHANDIGARHCHANDIGARHCHANDIGARHH CWCWCWCWWP-15891WPWPWP 15891-20251589115891 202520252025 DaDaDaDaateateateate ofofofof DecisionDecisionDecisionDecision :::: 11.09.202611.09.11.09.11.09. 202620262026 GULSHANGULSHANGULSHANGULSHAN AAAA RORARORARORARORA ...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. Rohit Kaura, Advocate, for thee petitioner. MMr. Ranvijay Singh, Sr. Standing CCounsel with Mr. Vidul Kapoor, Jr. Standing Co unsel, forr the respondents-Income Tax D epartment. ***** 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 331.03.2023 issued to the petitiooner under Section 148 of thee Income Tax Acct, 1961 alongwith consequentiall proceedings, if any. (DEEPAKDEEPAKDEEPAKDEEPAK SIBAL)SIBALSIBALSIBAL JUDGEJUDGEJUDGEJUDGE 11.09.202611.0911.0911.09 .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

143143143143 ININININ TTHETTHETTHETTHE HIGHHIGHHIGHHIGH COURTCOURTCOURTCOURT OFOFOFOF PUNJAPUNJAPUNJAPUNJAABABABAB ANDANDANDAND HARYANAHARYANAHARYANAHARYANA ATATATAT CHANDIGARHCHANDIGARHCHANDIGARHCHANDIGARHH CWCWCWCWWP-15891WPWPWP 15891-20251589115891 202520252025 DaDaDaDaateateateate ofofofof DecisionDecisionDecisionDecision :::: 11.09.202611.09.11.09.11.09. 202620262026 GULSHANGULSHANGULSHANGULSHAN AAAA RORARORARORARORA ...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. Rohit Kaura, Advocate, for thee petitioner. MMr. Ranvijay Singh, Sr. Standing CCounsel with Mr. Vidul Kapoor, Jr. Standing Co unsel, forr the respondents-Income Tax D epartment. ***** 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 331.03.2023 issued to the petitiooner under Section 148 of thee Income Tax Acct, 1961 alongwith consequentiall proceedings, if any. (DEEPAKDEEPAKDEEPAKDEEPAK SIBAL)SIBALSIBALSIBAL JUDGEJUDGEJUDGEJUDGE 11.09.202611.0911.0911.09 .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