Gaurav Sethi v. Income Tax Officer Ward 1(3) Faridabad and Others
Case brief
What is this about?
CWP-10428-2025, High Court of Punjab and Haryana, decided 09.04.2025 (Arun Palli and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.). Gaurav Sethi v. Income Tax Officer Ward 1(3) Faridabad and Others. Writ petition against notice dated 28.03.2025 under Section 148, Income Tax Act 1961, for AY 2021-2022, challenged as without jurisdiction in view of CBDT circular/notification dated 29.03.2022 conferring exclusive power on NFAC to issue Section 148 notices. Counsel for Union of India did not dispute coverage. Petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); revenue left liberty to proceed under the Act, 1961, if so advised.
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 allowed writ petitions on the same issue with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, also disposed of.