Madhav Gupta v. Union of India and Others
Case brief
What is this about?
CWP-17893-2025, High Court of Punjab and Haryana at Chandigarh, decided 03.07.2025 (Coram: Lisa Gill and Sudeepti Sharma JJ.; judgment by Sudeepti Sharma J.). Petitioner Madhav Gupta challenged Section 148 notice dated 11.06.2025, Section 148A(1) notice dated 28.03.2025 and Section 148A(d) order dated 11.06.2025 (Income Tax Act, 1961) for AY 2021-2022, pleading absence of jurisdiction in light of CBDT circular/notification dated 29.03.2022 conferring exclusive NFAC power to issue Section 148 notices. Union of India did not dispute coverage by coordinate-bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 215092023 as printed / 21509-2023, 29.07.2024). Petition disposed of in terms of those rulings; pending applications disposed. Keywords: Section 148, Section 148A(1), Section 148A(d), NFAC exclusive jurisdiction, CBDT circular 29.03.2022, AY 2021-2022, Income Tax Act 1961, writ disposed in terms of precedent.