Dismissed
Sanjay Kumar Garg v. Income Tax Officer and Another
Punjab & Haryana HCCWP/5245/2025
Case brief
AI extract
What is this about?
The High Court disposed of the writ petition challenging a notice under Section 148 and Section 148A(d) of the Income Tax Act, 1961. Relying on coordinate bench precedents, the court held that the petition is to be disposed of in terms of prior judgments allowing liberty to the revenue to proceed as advised under the Act.
What did the court decide?
Liberty granted to the revenue to proceed as per the procedure laid down under the Income Tax Act, 1961.