Arun Kumar v. Union of India and Others
Case brief
What is this about?
Punjab and Haryana High Court, CWP-9239-2025 (O&M), decided 01.04.2025 (Coram: Arun Palli and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.). Petitioner Arun Kumar challenged notice dated 27.03.2024 under Section 148 of the Income Tax Act, 1961 and consequential actions for AY 2020-2021, pleading lack of jurisdiction of the Issuing Authority in view of CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC. Issue held covered by coordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, dt. 29.07.2024), not disputed by revenue counsel; petition disposed of in terms of those decisions. Keywords: Section 148, Income Tax Act 1961, NFAC, CBDT notification 29.03.2022, jurisdiction, AY 2020-2021.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu's case (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh's case (CWP No. 21509-2023, decided 29.07.2024); all pending applications, if any, also stand disposed of.