Munish Juneja v. Union of India and Others
Case brief
What is this about?
Munish Juneja v. Union of India and ors., CWP-15600-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 28.05.2025 (Lisa Gill; Sudeepti Sharma). Notice dated 27.03.2025 under Section 148 Income Tax Act 1961 and approval dated 27.03.2025 under Section 151 for AY 2021-2022 challenged on jurisdiction: CBDT circular/notification dated 29.03.2022 gives NFAC exclusive power to issue Section 148 notices. Disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); pending applications disposed. Keywords: Section 148 notice, Section 151 approval, NFAC exclusive jurisdiction, Issuing Authority, AY 2021-2022, disposal in terms of precedent.
What did the court decide?
Writ petition disposed of in terms of the co-ordinate bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also disposed of.