✦ Punjab & Haryana High Court · 21 Jul 2026

AMRIT DEEP SINGH v. UNION OF INDIA & Ors.

Case at a glance

Outcome

Disposed of

this petition stands disposed of in terms

Provisions considered

Judgment

Judgment

#1. Similar writ petitions challenging notice under section 148 of the Similar writ petitions challenging notice under section 148 of the Similar writ petitions challenging notice under section 148 of the Similar writ petitions challenging notice under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the Income Tax Act, 1961 (for short ‘the Act’) have been disposed of by the 2022 Bench of this Court vide order dated 20.04.2026 in CWP-4734-2022 Bench of this Court vide order dated 20.04.2026 in CWP Coordinate Bench of this Court vide order dated 20.04.2026 in CWP s. Union of India and others’, Sadashiv Capital Services Pvt. Ltd. Vs. Union of India and others’ Sadashiv Capital Services Pvt. Ltd. titled as ‘Sadashiv Capital Services Pvt. Ltd. Union of India and others vs. relying upon judgment of the Supreme Court in Union of India and others vs. relying upon judgment of the Supreme Court in relying upon judgment of the Supreme Court in

Questions this judgment answers

What did the Court decide in this case?

The Court recorded the following disposition: this petition stands disposed of in terms

Which statutory provisions did this judgment involve?

Income Tax Act, 1961 — s. 148.

Which court decided this case, and when?

Punjab & Haryana High Court, on 21 Jul 2026. The bench was ROHIT KAPOOR.

Precedent status how later indexed judgments have treated this case

No treatment data yet for this judgment in the Courts & Cases corpus.

Absence of data is not a statement about the judgment’s standing — the corpus covers only judgments we index and link with cited evidence.

Why is this linked?

This is the original judgment text, reproduced from the public court record. Always verify it against the official record before relying on it in a filing — check it on Punjab & Haryana High Court or eCourts case status (search case no. Cwp No. 4734 of 2022). ← Search more judgments