Petitioner challenged a Section 148 notice issued for AY 2020-2021, arguing lack of jurisdiction based on a CBDT circular. Court disposed of the writ petition by following two coordinate bench orders allowing the revenue to proceed accordingly.
Petitioner's challenge to the notice was dismissed; liberty granted to revenue to proceed as per law.
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-231-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
126
CWP-231-2025 (O&M) Date of Decision:-10.01.2025
Gunjan 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 10:33 I attest to the accuracy and integrity of this document
CWP-231-2025
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 10:33 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the Income Tax Officer had jurisdiction to issue notice under Section 148 contrary to CBDT circular.
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
Gunjan Bansal
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
