Manoj Kumar Dhillon v. Income Tax Officer Ward 1(3) Faridabad and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-12824-2025 (O&M), Manoj Kumar Dhillon v. Income Tax Officer, Ward 1 (3), Faridabad & ors., decided 06.05.2025. Keywords: Section 148 notice; reopening/assessment AY 2020-2021; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; jurisdictional challenge to issuing authority; covered by Jatinder Singh Bhangu (CWP No. 15745-2024) and Jasjit Singh (CWP No. 215092023 as printed); writ disposed of in terms of precedent with liberty to revenue; advocates: Kartik Bansal (petitioner), Varun Issar Sr. Standing Counsel and Pridhi Sandhu Jr. Standing Counsel (respondents).
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 basis on which the Co-ordinate Bench allowed writ petitions raising the identical challenge to the Section 148 notice, with liberty to the revenue to follow the procedure under the Act, 1961 if so advised. All pending applications, if any, also stand disposed of.