IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: July 07, 2025 LALITA LOHIA .....PETITIONER V/S UNION OF INDIA AND OTHERS .....RESPONDENTS CORAM: HON’BLR MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep Goyal, Advocate, Mr. Rishab Singla, Advocate, Mr. Mohit Bassi, Advocate, Mr. Atharv Prabhakar, Advocate, and Ms. Alisha Chawla, Advocate, for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing Counsel, Income Tax Department, with Mr.V. Vedika Rao, Advocate, for the respondents (through V.C.)

SUDEEPTI SHARMA, J.

1. Challenge in the present writ petition is to order dated 17.02.2025, Demand Notice dated 17.02.2025, order dated 29.07.2022 passed under Section 148 A(d) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act, 1961’) and notice dated 30.07.2022 under Section 148 of the Act, 1961.

BRIEF FACTS

2. Brief facts of the present case as per pleadings are that petitioner received notice dated 07.04.2021 under Section 148 of the Act, 1961 for the Assessment Year 2017-18 on the ground that income chargeable to tax for the Assessment Year 2017-18 has escaped assessment within the meaning of Section

147 of the Act, 1961.

3. On 27.11