The High Court of Punjab and Haryana disposed of a writ petition challenging a Section 148 notice by relying on prior co-ordinate bench decisions, deeming no separate reasoning necessary as the same issue was already adjudicated.
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CWP-11338-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
154 CWP-11338-2025 (O&M) Date of Decision:-25.04.2025
Vinod Agarwal
....Petitioner
Vs.
Asstt. Commissioner of Income Tax, Circle 1 Faridabad & ors.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Vishav Bharti Gupta, Advocate Ms. Mamta Gupta, Advocate, for the petitioner.
Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.01 14:49 I attest to the accuracy and integrity of this document
CWP-11338-2025
2
under Section 148 of the Act, 1961 and all consequential actions, for AY 2015-2016, 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
25.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.05.01 14:49 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the present writ petition challenging a notice under Section 148 of the Income Tax Act, 1961, requires independent adjudication given the existence of co-ordinate decisions on the same issue.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersRelied on¶6
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersRelied on¶6
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
1 provisions across 1 enactments
Vinod Agarwal
Asstt. Commissioner of Income Tax, Circle 1 Faridabad
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
