Rakesh Goyal v. Union of India and Others
Case brief
What is this about?
CWP-9690-2025 (O&M), Punjab and Haryana High Court, decided 05.04.2025 (Arun Palli and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.). Rakesh Goyal v. Union of India & ors. Challenge to Section 148 notice dated 28.03.2024 and Section 147/144 assessment and demand dated 17.03.2025 for AY 2020-2021 on jurisdictional ground based on CBDT circular/notification dated 29.03.2022 (NFAC exclusive power to issue Section 148 notices). Covered by Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 21509-2023, 29.07.2024); revenue conceded coverage. Petition disposed of in terms of those judgments; liberty to revenue to proceed under the Act, 1961 if so advised. Keywords: Section 148 IT Act, Section 147, Section 144, NFAC, CBDT notification 29.03.2022, jurisdiction, disposed in terms of precedent.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), i.e., the jurisdictional challenge succeeds on the covered-issue basis with liberty to the revenue to proceed afresh under the Act, 1961 if so advised; all pending applications also disposed of.