Sachin Kumar Chauhan v. Income Tax Officer, Ward 2(3), Faridabad and Others
Case brief
What is this about?
Punjab & Haryana HC, CWP-17445-2025, decided 01.07.2025; Sachin Kumar Chauhan v. Income Tax Officer, Ward 2(3), Faridabad; challenge to S.148 notice dated 28.03.2025 for AY 2021-2022; ground: Issuing Authority lacked jurisdiction, NFAC exclusive power per CBDT circular/notification 29.03.2022; covered by Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 21509-2023, 29.07.2024); Revenue conceded non-dispute; writ disposed of in terms thereof; Coram: Lisa Gill & Sudeepti Sharma (author); advocates: Kartik Bansal (petitioner), Varun Issar Sr. Standing Counsel & Pridhi Sandhu Jr. Standing Counsel (respondents).
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024); all pending applications, if any, also disposed of. By operation of those terms, liberty lies with the Revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.