Vijay Kumar Tandon v. Union of India and Others
Case brief
What is this about?
CWP-10691-2025 (O&M), Punjab & Haryana High Court, decided 21.04.2025, Vijay Kumar Tandon v. Union of India; Section 148 Income Tax Act 1961 notice dated 14.02.2024 and assessment order dated 12.02.2025 for AY 2017-2018 challenged as without jurisdiction; CBDT circular/notification dated 29.03.2022; 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 (CWP No. 21509-2023, 29.07.2024); Union counsel did not dispute coverage; revenue liberty to proceed under the Act per coordinate bench rulings.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); all pending applications disposed of.