Writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for AY 2022-2023 was disposed of by relying on coordinate bench judgments allowing the revenue to proceed.
Liberty granted to the revenue to follow the procedure as laid down under the Act and proceed accordingly.
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-15164-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
140
CWP-15164-2025 (O&M) Date of Decision:-23.05.2025
Yogesh Kumar Goel
....Petitioner
Vs.
The Asstt. Commissioner of Income Tax, Pkl. & ors. ...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Kartik Bansal, Advocate for the petitioner.
Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.28 14:29 I attest to the accuracy and integrity of this document
CWP-15164-2025
2
under Section 148 of the Act, 1961 and all consequential actions, for AY 2022-2023 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 23.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
23.05.2025 Gaurav Arora
Gaurav Arora 2025.05.28 14:29 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the challenge to the notice dated 07.04.2025 issued under Section 148 of the Income Tax Act should be decided based on the coordinate bench judgments of Jatinder Singh Bhangu and Jasjit Singh.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶16
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶16
Jasjit Singh vs. Union of India and others, CWP No. 215092023
2 provisions across 1 enactments
Yogesh Kumar Goel
The Asstt. Commissioner of Income Tax
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
