A single judge bench disposed of the writ petition challenging a Section 148 notice under the Income Tax Act, 1961, for AY 2022-2023. Relying on precedents from co-ordinate benches, the court declined to grant specific relief and left the matter to the revenue.
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-17561-2025 [1]
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
166
CWP-17561-2025 Date of decision: 01.07.2025
Bharat Bhushan
...Petitioner
Versus
Income Tax Officer, Ward 1 (1), Faridabad and others ...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.
disputed the same.
Gaurav Arora 2025.07.04 16:02 I attest to the accuracy and integrity of this document
CWP-17561-2025 [2]
(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE
01.07.2025
Gaurav
Whether speaking/reasoned:Yes/No Whether reportable:Yes/No
Gaurav Arora 2025.07.04 16:02 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the writ petition challenging the notice under Section 148 of the Income Tax Act, 1961, needs to be disposed of by following co-ordinate bench precedents.
Whether the petitioner is entitled to a grant of specific relief given the binding nature of the referenced judgments.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of IndiaFollowed¶6
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of IndiaFollowed¶6
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
Bharat Bhushan
Income Tax Officer, Ward 1 (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
