Gulshan Kumar v. Income Tax Officer and Others
Case brief
What is this about?
The High Court of Punjab and Haryana allowed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The bench followed a consensus viewing by counsel that the petitioner is entitled to the same relief granted in a prior judgment (Jyoti Sareen), resulting in the quashing of the notice and consequential proceedings.
What did the court decide?
Quashing of the impugned notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. Petitioner allowed with the same relief as in Jyoti Sareen.