Furman Singh Sandhu v. Income Tax Officer Ward 3(1) Ferozepur and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-15915-2025 (O&M), decided 28.05.2025 — Section 148 Income Tax Act 1961 notice dated 22.02.2024 for AY 2020-2021 challenged on jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; follows Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); writ petition disposed of in terms thereof with liberty to revenue to proceed per procedure under the Act; Kartik Bansal for petitioner; Urvashi Dhugga, Sr. Standing Counsel for respondents; Justices Lisa Gill and Sudeepti Sharma.
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), with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, also disposed of.