Roop Sachdeva v. Union Of India And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH 2024:PHHC:019239-DB CWP-5266-2022 (O&M) Date of Decision: 12.02.2024 Roop Sachdeva . . . . Petitioner Vs.

Union of India and others . . . . Respondents **** CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present

Mr. Sunil K. Mukhi, Advocate for the petitioner.

Mr. Saurabh Kapoor, Sr. Standing Counsel for the Income Tax Department.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

1. Keeping in view the order passed by the Supreme Court in the case of Union of India vs. Ashish Agarwal, (2023) 1 SCC 617, the action taken in terms of Section 148 of Income Tax Act, 1961 does not require to be interfered with.

2. Writ Petition is dismissed accordingly.

3. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE February 12, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.02.13 14:35 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD