Bazir Chand Sharma v. Union of India
Case brief
What is this about?
The High Court allowed this Section 148 notice quashing petition by directly following the principles laid down in the Jyoti Sareen case. The impugned notice and consequential proceedings were quashed in terms of that judgment.
What did the court decide?
Quashing of impugned notice dated 26.03.2025 issued under Section 148 of the Income Tax Act, 1961 alongwith consequential proceedings, if any.