Jaideep Arora v. Union of India and Others
Case brief
What is this about?
Section 148 notice jurisdiction challenge; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; AY 2020-2021; Income Tax Act, 1961; CWP-7979-2025 (O&M); Jaideep Arora v. Union of India; Punjab & Haryana High Court at Chandigarh; disposed in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); revenue at liberty to proceed under the Act if so advised; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which had allowed identical petitions with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications stand disposed of.