Raj Kumar Manchanda v. Union of India and Others
Case brief
What is this about?
Raj Kumar Manchanda v Union of India; CWP-20141-2025 (O&M); High Court of Punjab and Haryana, Chandigarh; decided 18.07.2025; bench Lisa Gill and Sudeepti Sharma; Section 148 Income Tax Act 1961 notice dated 31.03.2025; AY 2021-2022; jurisdiction of Issuing Authority; NFAC exclusive power; CBDT circular/notification 29.03.2022; covered by Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024) and Jasjit Singh CWP No. 215092023 (29.07.2024); writ petition disposed of in terms thereof; liberty to revenue to follow Act procedure; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024) — the same terms under which those petitions had been allowed, with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.