Petitioner challenged jurisdiction of the notice u/s 148 Income Tax Act, 1961 issued by a Lower Assessing Officer. This Court disposed of the petition relying on two Co-ordinate Bench judgments that held issuance by the Lower Officer was not illegal procedurally if appealed.
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-11125-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
175 CWP-11125-2025 (O&M) Date of Decision:-24.04.2025
Janta Land Promoters Pvt. Ltd.
....Petitioner
Vs.
Income Tax Officer, Ward 6 (1), Chd. & ors.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Vishav Bharti Gupta, Advocate Mr. Hunny Bajaj, Advocate, for the petitioner.
Mr. Vaibhav Gupta, Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.01 14:19 I attest to the accuracy and integrity of this document
CWP-11125-2025
2
2021-2022 on the ground that the Issuing Authority had no jurisdiction to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961.
(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 24.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.05.01 14:19 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the notice under Section 148 issued by the Lower Income Tax Officer was valid given the CBDT circular reserving exclusive power to the NFAC.
Whether the present petition is maintainable in light of preceding decisions by a Co-ordinate Bench on the identical issue.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶24
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶24
Jasjit Singh vs. Union of India and others, CWP No. 215092023
1 provisions across 1 enactments
Janta Land Promoters Pvt. Ltd.
Income Tax Officer, Ward 6 (1), Chd.
Lisa Gill
Sudeepti Sharma
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
