Anju Bala v. Union of India and Others
Case brief
What is this about?
Punjab and Haryana High Court, CWP-12390-2025 (O&M), decided 02.05.2025: writ petition challenging Section 148 notice and Section 151 approval both dated 18.03.2025 for AY 2021-2022 disposed of in terms of Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024). Ground: lack of jurisdiction of Issuing Authority in view of CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices; Union counsel did not dispute. Keywords: Section 148 Income Tax Act 1961; Section 151 approval; NFAC exclusive jurisdiction; CBDT circular 29.03.2022; AY 2021-2022; reassessment notice; writ disposed following coordinate bench precedent.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh's case (CWP No. 21509-2023, decided 29.07.2024) — Co-ordinate Bench decisions which, per the judgment, allowed similar petitions granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications also disposed of.