This challenge to a notice under Section 148 of the Income Tax Act, 1961 issued for AY 2017-18 was disposed of by applying the precedent laid down in two co-ordinate bench judgments dated 19.07.2024 and 29.07.2024.
The writ petition was disposed of by applying the decision in Jatinder Singh Bhangu and Jasjit Singh cases.
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-1701-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
138
CWP-1701-2025 (O&M) Date of Decision:-22.01.2025
Ankur Narula Ministry Society
....Petitioner
Vs.
Union of India & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Gunjeet Singh Syal, Advocate for the petitioner
Mr. Varun Issar, Sr. Standing counsel for the respondent-Union of India.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.01.24 10:51 I attest to the accuracy and integrity of this document
CWP-1701-2025
2
whole records of the case.
case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.
Jasjit Singh’s case (supra), decided on 29.07.2024
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
22.01.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.24 10:51 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the notice under Section 148 of the Income Tax Act, 1961 issued by the Revenue was valid in view of the CBDT circular specifying NFAC's exclusive power.
Whether the present writ petition should be disposed of by following the judgment in Jatinder Singh Bhangu vs. Union of India and others.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersApplied¶17
_Jatinder Singh Bhangu vs. Union of India and others_
Jasjit Singh vs. Union of India and othersApplied¶17
_Jasjit Singh vs. Union of India and others_
1 provisions across 1 enactments
Ankur Narula
Union of India
Arun Palli
Sudeepti Sharma
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
