Sarita Gupta v. Income Tax Officer, Ward 2(3), Faridabad and Others
Case brief
What is this about?
CWP-11645-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 12.05.2025. Bench: Hon'ble Mrs. Justice Lisa Gill and Hon'ble Mrs. Justice Sudeepti Sharma (authoring judge). Sarita Gupta v. Income Tax Officer Ward 2 (3), Faridabad & ors. Challenge to notice dated 28.03.2025 under Section 148, Income Tax Act 1961, for AY 2021-2022; ground: CBDT circular/notification dated 29.03.2022 vests exclusive power in NFAC to issue Section 148 notices. Disposed of in terms of Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 21509-2023, 29.07.2024); revenue at liberty to proceed under the Act if so advised. Advocates: Kartik Bansal (petitioner); Varun Issar, Sr. Standing Counsel with Pridhi Sandhu, Jr. Standing Counsel (respondents).
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also stand disposed of.