Kamaljit Singh v. Union of India and Others
Case brief
What is this about?
Punjab and Haryana High Court, Chandigarh; CWP-7666-2025 (O&M); Kamaljit Singh vs. Union of India and ors.; decided 20.03.2025; bench Arun Palli and Sudeepti Sharma; judgment by Sudeepti Sharma, J. Keywords: Section 148 notice Income Tax Act 1961; Section 148A(b) notice dated 06.02.2024; Section 148A(d) order dated 27.02.2024; AY 2017-2018; CBDT circular/notification dated 29.03.2022; NFAC exclusive jurisdiction to issue Section 148 notices; jurisdictional challenge to reassessment notices; writ petition disposed of in terms of co-ordinate Bench precedents Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024) and Jasjit Singh CWP No. 21509-2023 (29.07.2024); revenue granted liberty to follow procedure under Act 1961 and proceed accordingly if so advised; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (supra), decided on 19.07.2024, and Jasjit Singh's case (supra), decided on 29.07.2024; all pending applications, if any, also stand disposed of.