Writ petition challenged a Section 148 Income Tax Act notice for AY 2021-2022 as issued without jurisdiction, since per CBDT circular dated 29.03.2022 only NFAC could issue it. Following two co-ordinate bench decisions, the court disposed of the petition in their terms, with liberty to the revenue to proceed under the Act.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-10290-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
141-A
CWP-10290-2025 (O&M) Date of Decision:-09.04.2025
Rishika Jindal
....Petitioner
Vs.
Union of India and others
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Rakesh Cajla and Mr. Abhishek Sharma, Advocates for the petitioner.
Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent. ***
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document
CWP-10290-2025
2
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
09.04.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether a notice under Section 148 of the Income Tax Act issued by an authority other than NFAC, contrary to CBDT circular/notification dated 29.03.2022, is without jurisdiction.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed
CWP No. 15745-2024, decided on 19.07.2024
Jasjit Singh vs. Union of India and othersFollowed
CWP No. 21509-2023 and other connected matters, decided on 29.07.2024
1 provisions across 1 enactments
Rishika Jindal
Union of India
Arun Palli
Sudeepti Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
