Somesh Mittal v. Assistant Commissioner of Income Tax and Others
Case brief
What is this about?
Punjab & Haryana High Court, Chandigarh; CWP-9847-2025 (O&M); Somesh Mittal v. Asstt. Commissioner of Income Tax, Central Circle-I, Faridabad & ors.; challenge to notice dated 22.03.2025 under Section 148, Income Tax Act 1961, for AY 2018-2019; ground: Issuing Authority lacked jurisdiction per CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices; 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 counsel did not dispute; petition disposed of in terms of those judgments on 07.04.2025; advocates: Nikhil Goyal and Rana Gurtej Singh (petitioner), Vaibhav Gupta (respondent).
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 (decided 29.07.2024); all pending applications, if any, also stand disposed of.