The High Court of Punjab and Haryana disposed of a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961. The court relied on coordinate bench judgments allowing revenue to proceed under the Act.
Writ petition dismissed with liberty to revenue to proceed as per the Act.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-10211-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
183
CWP-10211-2025 (O&M) Date of Decision:-08.04.2025
Simran Kaur Pannu
....Petitioner
Vs.
Income Tax Officer, Ward 5 (5), Chd. & ors. ...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Kartik Bansal, Advocates for the petitioner.
Mr. Vaibhav Gupta, Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document
CWP-10211-2025
2
whole records of the case.
case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
(SUDEEPTI SHARMA)
08.04.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice under Section 148 of the Income Tax Act, 1961 issued by the Income Tax Officer is maintainable despite CBDT circulars reserving exclusive jurisdiction to the NFAC.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶6
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶6
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
1 provisions across 1 enactments
Simran Kaur Pannu
Income Tax Officer, Ward 5 (5), Chd.
Arun Palli
Sudeepti Sharma
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
