This order dismisses a writ petition challenging an income-tax notice issued under Section 148 of the Act, 1961 for assessment year 2021-2022. The court relied on coordinate precedents to dispose of the matter without granting specific relief.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
109 CWP-19001-2025 (O&M) Date of Decision:-11.07.2025
Rupinder Pal Singh
....Petitioner
Vs.
Income Tax Officer, Ward 3 (1), Ludhiana & ors.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Vishav Bharti Gupta and Ms. Mamta Gupta, Advocates for the petitioner.
Mr. Ranvijay Singh, Sr. Standing counsel with Ms. Nikita Garg, Jr. Standing counsel for the respondents.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.07.18 15:53 I attest to the accuracy and integrity of this document
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under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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
11.07.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.07.18 15:53 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the writ petition challenging a notice u/s 148 of the Income Tax Act is maintainable in view of coordinate precedents.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersReferred¶6
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersReferred¶6
Jasjit Singh vs. Union of India and others, CWP No. 21509/2023
1 provisions across 1 enactments
Rupinder Pal Singh
Income Tax Officer, Ward 3 (1), Ludhiana
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
