Navneet Wig v. Income Tax Officer, Ward 2(1), Faridabad and Others
Case brief
What is this about?
Keywords: Section 148 Income Tax Act 1961; notice dated 13.03.2024; AY 2020-2021; jurisdiction of Issuing Authority; NFAC exclusive power; CBDT circular/notification 29.03.2022; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); disposed of in terms of Co-ordinate Bench judgments; Punjab and Haryana High Court at Chandigarh; Navneet Wig v. Income Tax Officer, Ward 2(1), Faridabad.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), i.e., on the same footing as those petitions which were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.