Aman Jain v. Income Tax Officer and Others
Case brief
What is this about?
CWP-10162-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 08.04.2025; Aman Jain v. Income Tax Officer, Ward 2 (1), REAC, Chd & ors.; Section 148 Income Tax Act 1961 notice dated 27.03.2025 for AY 2021-2022; jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; follows Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024); writ petition disposed of; coram Arun Palli and Sudeepti Sharma, JJ.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which had granted liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, stand disposed of.