Sheetal Madaan v. Income Tax Officer, Ward 2(3), Faridabad and Others
Case brief
What is this about?
CWP-12354-2025 (O&M), High Court of Punjab and Haryana, decided 02.05.2025. Petition by Sheetal Madaan against Income Tax Officer, Ward 2(3), Faridabad challenging Section 148 notice dated 06.03.2024 for AY 2021-2022 on jurisdictional ground based on CBDT circular/notification dated 29.03.2022 vesting exclusive Section 148 notice power in NFAC. Disposed of in terms of Jatinder Singh Bhangu v. UOI (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh v. UOI (29.07.2024). Keywords: Section 148, Income Tax Act 1961, NFAC, CBDT notification 29.03.2022, jurisdiction, writ disposed.
What did the court decide?
Writ petition disposed of in terms of the Coordinate Bench decisions in Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶24