Krishan Gopal Aggarwal v. Assistant Commissioner of Income Tax and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-15779-2025 (O&M), decided 28.05.2025. Krishan Gopal Aggarwal v. Asstt. Commissioner of Income, Circle-I, Faridabad & ors. Challenge to notice dated 29.03.2025 under Section 148 Income Tax Act 1961 for AY 2021-2022; ground: Issuing Authority lacked jurisdiction per CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices. Issue covered by Co-ordinate Bench rulings: Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); revenue counsel did not dispute. Petition disposed of in terms of those judgments; pending applications disposed. Keywords: Section 148 notice, NFAC exclusive jurisdiction, CBDT circular 29.03.2022, AY 2021-2022, income tax reassessment notice quashed-by-precedent disposal.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.