Case brief
What is this about?
Manoj Kumar v. Union of India & ors., CWP-10655-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 09.04.2025, coram Arun Palli and Sudeepti Sharma JJ. (judgment authored by Sudeepti Sharma, J.). Section 148 Income Tax Act 1961; notice dated 28.03.2024; AY 2020-2021; jurisdiction of Issuing Authority; NFAC exclusive power; CBDT circular/notification dated 29.03.2022; disposal in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 215092023, 29.07.2024); pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024), which had allowed writ petitions on the same issue granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly if so advised; pending applications, if any, also disposed of.