Ruchi Jain v. Income Tax Officer And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Sr. No.109 CWP-18774-2026 Date of decision: 01.07.2026 Ruchi Jain ....Petitioner

Versus

Income Tax Officer Ward-1, Panipat, Haryana and others ....Respondents

CORAM:

HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present:

Mr. Satyam Aneja, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing counsel (through VC) for the respondents.

* * * DEEPAK SIBAL, J. (Oral) 1.

Learned counsel for the parties are ad idem that the issue raised before this Court through the instant petition is squarely covered in the petitioner's favour by a Division Bench judgment of this Court - Suman Kandoi vs. National Faceless Assessment Centre [2026] 182 taxmann.com 789 (Punjab & Haryana).

2.

In the light of the above consensus, this petition is allowed in the same terms as Suman Kandoi's case (supra) resulting in the setting aside of the impugned order dated 28.07.2022, passed under Section 148A(d) of the Income Tax Act, 1961 ( for short - the Act), assessment order dated 19.01.2026 (Annexure P-13), notice of demand dated 19.01.2026 JYOTI SHARMA 2026.07.02 17:27 I attest to the accuracy and integrity of this document chandigarh

CWP-18774-2026 -2- (Annexure P-14) and penalty order dated 19.01.2026 (Annexure P-15) issued under Section 274 read with Section 271(1)(c) of the Act. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) JUDGE July 01, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.07.02 17:27 I attest to the accuracy and integrity of this document chandigarh