Jasminder Singh v. Income Tax Officer and Another
Case brief
What is this about?
Jasminder Singh v. Income Tax Officer and another, CWP-34945-2024, High Court of Punjab and Haryana at Chandigarh, decision date 06.03.2025 (footer signed February 06, 2025). Writ petition disposed of as infructuous; challenge to reassessment action under Sections 151, 148A(a), 148A(b), 148A(d) and 148 of the Income Tax Act, 1961 for assessment year 2017-18; proceedings closed by the Department on 21.01.2025 after considering the assessee's reply. Bench: Justice Lisa Gill (author) and Justice Alok Jain. Advocates: Tajender K. Joshi for petitioner; Yogesh Putney, Senior Standing Counsel, with Vaibhav Gupta, Junior Standing Counsel, for respondent-Income Tax. Keywords: writ disposed as infructuous; Section 148 notice; Section 148A procedure; Section 151 sanction; AY 2017-18; reassessment; closure of proceedings.
What did the court decide?
No substantive relief; writ petition disposed of as infructuous after the respondent closed the reassessment proceedings on 21.01.2025 during pendency.