Karanveer Singh v. Assistant Commissioner of Income Tax and Others
Income Tax Act, 1961 – Section 148
Case brief
What is this about?
CWP-10431-2025 (O&M), High Court of Punjab and Haryana, decided 09.04.2025; Karanveer Singh v. Asstt. Commissioner of Income Tax Officer, Circle 4, Jalandhar; challenge to notice dated 28.03.2025 under Section 148, Income Tax Act, 1961 for AY 2021-2022; jurisdictional objection based on CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices; disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024); Bench: Arun Palli and Sudeepti Sharma (author).
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); pending applications, if any, also stand disposed of. ¶25