Anuj Kala v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others
Case brief
What is this about?
Anuj Kala vs. Asstt. Commissioner of Income Tax, Circle 1, Faridabad & others; CWP-10116-2025 (O&M); High Court of Punjab and Haryana at Chandigarh; decided 08.04.2025; judgment by Sudeepti Sharma, J. Notice dated 29.03.2025 under Section 148, Income Tax Act, 1961 for AY 2019-2020 challenged as issued without jurisdiction; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; disposal in terms of Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 21509-2023, decided 29.07.2024); liberty to revenue to follow procedure under the Act, 1961 and proceed accordingly if so advised; pending applications disposed of.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); in those cases writ petitions on the same issue were allowed with liberty granted to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.