Amandeep Singla v. Income Tax Officer, Ward Sunam
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice validity; NFAC exclusive jurisdiction to issue Section 148 notices; CBDT circular/notification 29.03.2022; AY 2019-2020; notice dated 19.05.2025; Issuing Authority lack of jurisdiction; Jatinder Singh Bhangu CWP 15745-2024 decided 19.07.2024; Jasjit Singh CWP 21509-2023 decided 29.07.2024; Punjab and Haryana High Court Chandigarh; CWP-20020-2025 (O&M); Lisa Gill; Sudeepti Sharma; writ disposed in terms of co-ordinate bench judgments; liberty to revenue to proceed under Act 1961.
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), with liberty to the revenue to follow the procedure under the Income Tax Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.