The learned judges disposed of a writ petition challenging the validity of a notice dated 14.02.2024 issued under Section 148 of the Income Tax Act for AY 2020-2021. The court followed two co-ordinate bench decisions, allowing the revenue to proceed as advised.
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-205-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
114
CWP-205-2025 (O&M) Date of Decision:-10.01.2025
Bajaj Overseas Impex
....Petitioner
Vs.
Union of India and others
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Manpreet Singh, Advocate & Mr. Rohit Kapoor, Advocate for the petitioner
Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel and Ms. Muskan Gupta, Advocate for the respondent-Union of India.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.01.16 10:32 I attest to the accuracy and integrity of this document
CWP-205-2025
2
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
10.01.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.16 10:32 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the notice dated 14.02.2024 issued under Section 148 of the Income Tax Act for AY 2020-2021 was validly issued by respondent No. 3 given the CBDT circular of 29.03.2022?
Whether the writ petition challenging the jurisdiction to issue the notice under Section 148 should be disposed of in terms of co-ordinate bench precedents?
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶7
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersFollowed¶7
Jasjit Singh vs. Union of India and others
1 provisions across 1 enactments
Bajaj Overseas Impex
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
