The Punjab and Haryana High Court disposed of a writ petition challenging a Section 148 notice, relying on coordinate bench decisions that allowed the revenue to follow statutory procedures.
Writ petition disposed of in terms of coordinate judgments allowing revenue to follow statutory procedure.
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-223-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
122
CWP-223-2025 (O&M) Date of Decision:-10.01.2025
Kritika Bansal
....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-223-2025
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
1 issue framed by the court
Whether the assessment authority had the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961 contrary to the CBDT notification.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersRelied on¶17
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersRelied on¶17
Jasjit Singh vs. Union of India and others
1 provisions across 1 enactments
Kritika Bansal
Union of India
Sudeepti Sharma
Arun Palli
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
