Reena Rani v. Union of India and Others
Case brief
What is this about?
Punjab & Haryana High Court, Chandigarh; CWP-7913-2025 (O&M); Reena Rani v. Union of India and others; decision date 21.03.2025; bench Arun Palli and Sudeepti Sharma (judgment by Sudeepti Sharma, J.). Writ petition against Section 148 Income Tax Act, 1961 notice dated 26.03.2024 for AY 2020-2021 and consequential actions, on the ground that per CBDT circular/notification dated 29.03.2022 the NFAC has exclusive power to issue Section 148 notices, so the Issuing Authority lacked jurisdiction. Court held the issue covered by Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); Union of India counsel did not dispute coverage; petition disposed of in terms of those decisions with liberty to revenue to follow the statutory procedure, if so advised; pending applications disposed.
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), i.e., on the same terms as those Co-ordinate Bench decisions, including liberty to the revenue to follow the procedure under the Income Tax Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, stand disposed of.