Devinder Sharma v. Union of India and Others
Case brief
What is this about?
CWP-12394-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 02.05.2025 (bench: Lisa Gill and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) – Devinder Sharma v. Union of India and others – Petitioner challenges Section 148 notice dated 27.03.2025 and Section 151 approval dated 26.03.2025 (AY 2021-2022) for want of jurisdiction, relying on CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices – Matter follows Co-ordinate Bench rulings in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); revenue counsel did not dispute – Petition disposed with liberty to revenue to proceed under the Income Tax Act, 1961 if so advised. Keywords: Section 148 notice, Section 151 approval, NFAC, faceless assessment, CBDT circular 29.03.2022, jurisdiction, AY 2021-2022.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (19.07.2024) and Jasjit Singh's case (29.07.2024); all pending applications, if any, also stand disposed of; liberty remains with the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.