Simerjit Kaur Sandhu v. Union of India and Others
Case brief
What is this about?
CWP filed by Simerjit Kaur Sandhu for quashing an income tax notice. The Court allowed the petition relying on a previous judgment (Jyoti Sareen) and quashed the notice issued under Section 148 of the Income Tax Act, 1961.
What did the court decide?
Quashing of the notice dated 19.07.2022 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings.