Baj Singh v. Union of India and Ors.
Case brief
What is this about?
Punjab and Haryana High Court; CWP-17694-2025; Baj Singh v. Union of India; Section 148 Income Tax Act 1961 notice; jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; AY 2020-2021; assessment order dated 04.01.2025; disposed in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); liberty to revenue to proceed under the Act; Lisa Gill; Sudeepti Sharma.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), i.e., the same relief as in those cases, where similar petitions were allowed 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, disposed of.