A writ petition challenging notices and orders issued under the Income Tax Act, 1961 for AY 2020-2021 was disposed of by following precedents from coordinate benches of the High Court.
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-13141-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
157
CWP-13141-2025 (O&M) Date of Decision:-22.05.2025
Sahib Singh
....Petitioner
Vs.
Income Tax Officer, Sonepat Haryana and anr.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Nitin Kanwar, Advocate, for the petitioner.
Mr. Ranvijay Singh, Sr. Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.27 12:52 I attest to the accuracy and integrity of this document
CWP-13141-2025
2
whole records of the case.
(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 22.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.05.27 12:52 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the issuing authority had jurisdiction to issue notice under Section 148 of the Income Tax Act, 1961 given the CBDT circular excluding NFAC powers?
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
Jasjit Singh vs. Union of India and othersFollowed¶6
Jasjit Singh vs. Union of India
4 provisions across 1 enactments
Sahib Singh
Income Tax Officer, Sonepat
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
