High Court of Punjab and Haryana · Judgments and reasoned final orders
Ruchi Jain v. Income Tax Officer, Ward-1, Panipat & Ors. (CWP-18772-2026)
Civil Writ Petition No. 18772 of 2026 ·
Quashing of Section 148A(d) order dated 27.07.2022, consequential reassessment order dated 19.01.2026, demand notice, and Section 271(1)(c) penalty order in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H).
1. FACTS OF THE CASE
The petitioner filed CWP-18772-2026 challenging the order dated 27.07.2022 passed under Section 148A(d), the consequential reassessment order dated 19.01.2026, the demand notice dated 19.01.2026, and the penalty order dated 05.06.2026 passed under Section 271(1)(c).
2. DISCUSSION BY THE COURT
Counsel for the Revenue conceded that the issue raised in the writ petition was squarely covered against the Revenue by the judgment of the Punjab and Haryana High Court in Suman Kandoi v. National Faceless Assessment Centre, Delhi & Ors., [2026] 182 taxmann.com 789 (P&H).
3. JUDICIAL DECISION
Allowing the writ petition in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H), the High Court set aside the order dated 27.07.2022 under Section 148A(d), the reassessment order dated 19.01.2026, the demand notice dated 19.01.2026, and the penalty order dated 05.06.2026.
4. OUTCOME
Assessee - Writ petition allowed; Section 148A(d) order, reassessment order, demand notice, and penalty order set aside.
5. AKHB REVIEW POINT
Companion ruling to CWP-18774-2026 confirming that post-reassessment final orders and Section 271(1)(c) penalty orders are quashed on writ where the underlying July 2022 Section 148A(d) order is invalid under Suman Kandoi.
Source and verification
2-page official High Court of Punjab and Haryana judgment PDF (20260701_PHHC010978562026.pdf, 117,091 bytes).
Original PDF: 2 pages · SHA-256: 7f1cac22e5e376a5ec8d634b3822075476cb7d64b639b68ac9ed12d98e2f79be
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 147, 148, 148A(d), 156, and 271(1)(c) of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full 2-page primary judgment PDF text read and verified page-by-page. Follows coordinate bench decision in Suman Kandoi v. NFAC, Delhi & Ors. [2026] 182 taxmann.com 789 (P&H).
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