Case brief
What is this about?
CWP-10433-2025 (O&M), Manju Mangla v. Income Tax Officer, Ward 1(3), Ludhiana; Punjab & Haryana High Court, decided 09.04.2025; Coram: Arun Palli and Sudeepti Sharma (author); Section 148 Income Tax Act 1961 notice dated 28.03.2025 for AY 2021-2022; jurisdictional challenge based on CBDT circular/notification dated 29.03.2022 vesting exclusive Section 148 notice power in NFAC; disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP No. 215092023, dt. 29.07.2024); revenue granted liberty to follow procedure under the Act, 1961 if so advised; advocates: Vishav Bharti Gupta and Uma Bharti for petitioner, Ranvijay Singh Sr. Standing Counsel for respondent.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024); all pending applications, if any, also stand disposed of.