Devashish Sehgal v. Deputy Commissioner of Income Tax and Others
Case brief
What is this about?
CWP-10396-2025 (O&M), Punjab & Haryana HC, decided 09.04.2025 (Arun Palli & Sudeepti Sharma JJ.) — Devashish Sehgal v. DCIT Central Karnal & Others — Challenge to notice dated 31.08.2024 under Section 148 Income Tax Act 1961 for AY 2018-2019 on ground Issuing Authority lacked jurisdiction in view of CBDT circular/notification dated 29.03.2022 vesting exclusive power in NFAC; issue held covered by Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); revenue did not dispute; petition disposed of in terms of those decisions; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶25