Arun Kumar Khera v. Income Tax Officer Ward 1 Pathankot and Others
Case brief
What is this about?
CWP-17562-2025, Punjab & Haryana High Court (decided 01.07.2025), Arun Kumar Khera v. Income Tax Officer, Ward I, Pathankot & ors.; challenge to notice dated 28.03.2025 under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 on jurisdictional ground based on CBDT circular/notification dated 29.03.2022 vesting exclusive Section 148 notice-issuing power in NFAC; petition covered by 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), undisputed by Union of India counsel; disposed of in terms of those judgments. Bench: Lisa Gill and Sudeepti Sharma (author).
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided on 29.07.2024); all pending applications, if any, stand disposed of.