Sandeep Arora v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others
Case brief
What is this about?
CWP-12819-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 06.05.2025; Sandeep Arora v. Asstt. Commissioner of Income Tax, Circle I, Faridabad & ors.; Section 148 Income Tax Act 1961 notice dated 28.03.2025 for AY 2021-2022; jurisdiction of Issuing Authority; NFAC exclusive power; CBDT circular/notification dated 29.03.2022; covered by Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 215092023 as printed, decided 29.07.2024); revenue not disputing coverage; writ petition disposed of in terms of coordinate bench rulings with liberty to revenue to proceed under the Act, 1961 if so advised; pending applications disposed of; judges: Lisa Gill, Sudeepti Sharma (author).
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023 as printed, decided 29.07.2024) — i.e., the same relief as in those cases, whereby identical petitions were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.