Manoj Kumar Sharma v. Union of India and Others
Case brief
What is this about?
CWP-11861-2025 (O&M), High Court of Punjab and Haryana, decided 06.05.2025; Manoj Kumar Sharma v. Union of India; Section 148 Income Tax Act, 1961; notice dated 20.03.2024; AY 2020-2021; CBDT circular/notification dated 29.03.2022; NFAC exclusive jurisdiction; covered by Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); disposed of in terms of Co-ordinate Bench precedents; Coram: Lisa Gill and Sudeepti Sharma, JJ.; author: Sudeepti Sharma, J.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024) — decisions that had allowed writ petitions on the same issue while granting liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.