Babita Gupta v. Income Tax Officer Ward 1(1) Faridabad and Others
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice dated 30.03.2025 for AY 2021-2022 challenged as issued without jurisdiction; CBDT circular/notification dated 29.03.2022 conferring exclusive power on NFAC to issue Section 148 notices; writ disposed of in terms of Co-ordinate Bench rulings Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024); liberty to revenue to proceed under the Act if so advised; Punjab & Haryana High Court; Faridabad; faceless/NFAC jurisdiction; pending applications disposed.
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 (decided 29.07.2024), i.e., with liberty to the revenue to follow the procedure laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.