Poonam Agarwal v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others
Case brief
What is this about?
Section 148 Income Tax Act 1961; reopening/reassessment notice jurisdiction; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; AY 2021-2022; Punjab & Haryana High Court; CWP-11372-2025 (O&M); Poonam Agarwal v. Asstt. Commissioner of Income Tax, Circle 1 Faridabad; follows Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); writ disposed of with liberty to revenue to proceed under the Act, 1961 if so advised.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, also disposed of. ¶25