Simran Kaur Pannu v. Income Tax Officer Ward 5(5) Chandigarh and Others
Income Tax – Notice under Section 148, Income Tax Act, 1961 (AY 2021-2022) – Jurisdiction
Case brief
What is this about?
CWP-10211-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decision dated 08.04.2025; coram Arun Palli, J. and Sudeepti Sharma, J. (author). Simran Kaur Pannu (petitioner, adv. Kartik Bansal) v. Income Tax Officer, Ward 5 (5), Chd. & ors. (respondents, standing counsel Vaibhav Gupta). Subject: challenge to notice dated 25.03.2025 under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 as issued without jurisdiction in view of CBDT circular/notification dated 29.03.2022 conferring exclusive power on the NFAC to issue Section 148 notices. Court followed its Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); counsel for Union of India did not dispute coverage; petition disposed of in terms of those decisions and pending applications disposed of. Keywords: Section 148 notice; NFAC exclusive jurisdiction; CBDT notification 29.03.2022; AY 2021-22; income tax reassessment notice; Punjab and Haryana High Court.