The petitioner challenged a notice under Section 148 of the Income Tax Act, 1961, claiming the issuing authority lacked jurisdiction based on CBDT guidelines. The High Court, relying on judgments from a co-ordinate bench, disposed of the petition.
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-12354-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
129 CWP-12354-2025 (O&M) Date of Decision:-02.05.2025
Sheetal Madaan
....Petitioner
Vs.
Income Tax Officer, Ward 2 (3), Faridabad & ors. ...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Kartik Bansal, Advocate for the petitioner.
Mr. Varun Issar, Sr. Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.05 12:43 I attest to the accuracy and integrity of this document
CWP-12354-2025
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 02.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
02.05.2025 Gaurav Arora
Gaurav Arora 2025.05.05 12:43 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the High Court should follow the precedent set by a co-ordinate bench regarding the authority issuing notices under Section 148 of the Income Tax Act, 1961.
Whether the notice dated 06.03.2024 issued by the Income Tax Officer was within jurisdiction for AY 2021-2022.
Colour shows how this judgement treated each authority
1 provisions across 1 enactments
Sheetal Madaan
Income Tax Officer, Ward 2 (3), 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
