Pawan Aggarwal v. Income Tax Officer, Ward 2(1), Faridabad and Others
Income Tax – Notice under Section 148, Income Tax Act, 1961 for AY 2020-2021 – Jurisdictional challenge
Case brief
What is this about?
Pawan Aggarwal v. Income Tax Officer, Ward 2(1), Faridabad and ors.; CWP-6514-2025 (O&M); High Court of Punjab and Haryana at Chandigarh; decided 10.03.2025 (Arun Palli & Sudeepti Sharma JJ.; opinion by Sudeepti Sharma J.); challenge to notice dated 09.03.2024 under Section 148 of the Income Tax Act, 1961 and consequential actions for AY 2020-2021; jurisdictional ground based on CBDT circular/notification dated 29.03.2022 vesting exclusive Section 148 issuance power in NFAC; petition disposed of in terms of Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024).
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); all pending applications, if any, also disposed of