Ashok Chandna v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-7732-2025 (O&M), Ashok Chandna v. ACIT Circle 1 Faridabad & ors., decided 20.03.2025 (Bench: Arun Palli & Sudeepti Sharma JJ.). Keywords: Section 148 Income Tax Act 1961 notice; reopening/assessment AY 2018-2019; lack of jurisdiction of Issuing Authority; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; covered by Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 21509-2023, 29.07.2024); disposal in terms of Co-ordinate Bench rulings; liberty to revenue to follow Act procedure; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (supra, decided 19.07.2024) and Jasjit Singh's case (supra, decided 29.07.2024), i.e., with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications also disposed of