This single-paragraph order dismisses a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, relying on precedents from co-ordinate benches.
liberty to the revenue to follow the procedure as laid down under the Act
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CWP-13930-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
144
CWP-13930-2025 (O&M) Date of Decision:-15.05.2025
Prerna
....Petitioner
Vs.
Income Tax Officer Ward 2 (1), 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 with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document
CWP-13930-2025
2
under Section 148 of the Act, 1961 and all consequential actions, for AY 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 15.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
15.05.2025 Gaurav Arora
Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the High Court should allow the writ petition challenging the notice under Section 148 of the Income Tax Act, 1961 issued to the petitioner.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersReferred¶6
_CWP No. 15745-2024_
Jasjit Singh vs. Union of India and othersReferred¶6
_CWP No. 215092023_
1 provisions across 1 enactments
Prerna
Income Tax Officer Ward 2 (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
