M/S Omaxe Buildhome Limited v. Deputy Commissioner of Income Tax Central Circle I and Others
Case brief
What is this about?
Omaxe Buildhome Limited v. Dy. Commissioner of Income Tax Central Circle I, Gurugram; CWP-16049-2025 (O&M); Punjab & Haryana High Court; decision 28.05.2025; Justices Lisa Gill and Sudeepti Sharma; notice dated 30.03.2023 under Section 148 Income Tax Act 1961; AY 2014-2015; jurisdiction of Issuing Authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; disposal in terms of Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 215092023, 29.07.2024); revenue not disputing; pending applications disposed.
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); all pending applications, if any, also stand disposed of. ¶¶24