Karandeep Singh Sidhu v. Income Tax Officer Ward 1 Panchkula and Others
Case brief
What is this about?
Karandeep Singh Sidhu v. Income Tax Officer, Ward 1, Panchkula & ors., CWP-10590-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 21.04.2025; coram Lisa Gill and Sudeepti Sharma (judgment authored by Sudeepti Sharma, J.). Petitioner challenged a Section 148 Income Tax Act, 1961 notice dated 30.03.2025 for AY 2021-2022 on the ground that the issuing officer lacked jurisdiction, since a CBDT circular/notification of 29.03.2022 gives the NFAC exclusive power to issue Section 148 notices. The Court found the matter covered by Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024), undisputed by the Union of India, and disposed of the petition in terms of those decisions, leaving the revenue free to follow the statutory procedure. Keywords: Section 148 IT Act 1961, NFAC, CBDT circular 29.03.2022, AY 2021-2022, jurisdiction, faceless administration.