Sagar Mal v. Income Tax Officer, Ward 2(3), Faridabad and Others
Case brief
What is this about?
Section 148 notice; jurisdiction of issuing authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; Income Tax Act, 1961; AY 2020-2021; notice dated 06.03.2024; disposal in terms of precedent; Jatinder Singh Bhangu CWP No. 15745-2024 decided 19.07.2024; Jasjit Singh CWP No. 215092023 decided 29.07.2024; liberty to revenue to proceed under the Act, 1961; writ petition disposed; Punjab and Haryana High Court; Income Tax Officer Ward 2 (3), Faridabad; consequential actions challenged.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024) — i.e., on the same terms as those petitions, which granted the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also disposed of.