Mahipal Singh v. Income Tax Officer, Ward 2(4) Gurgaon and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-12366-2025 (O&M), decided 02.05.2025: Section 148 Income Tax Act, 1961 notice dated 31.08.2024 for AY 2018-2019 challenged for lack of jurisdiction of the Issuing Authority in view of CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC; petition disposed of in terms of Co-ordinate Bench decisions Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024), which the revenue did not dispute, with liberty to the revenue to follow the procedure under the Act, 1961; pending applications disposed of. Petitioner: Mahipal Singh (Kartik Bansal, Adv.); Respondents: Income Tax Officer, Ward 2 (4), Gurugram & ors. (Varun Issar, Sr. Standing Counsel). Keywords: NFAC, CBDT notification, reassessment/escape notice jurisdiction, S.148, AY 2018-2019.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.