Writ petition challenging an income tax notice issued under Section 148 of the Act by the Assessing Officer for AY 2016-17. The challenge, based on jurisdictional grounds vis-a-vis a CBDT circular, was disposed of by reproducing a procedure followed in previous cases.
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CWP-248-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
132
CWP-248-2025 (O&M) Date of Decision:-10.01.2025
Richa 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-248-2025
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 a notice issued under Section 148 of the Income Tax Act, 1961 by the Assessing Officer is valid when jurisdiction lies with the NFAC under the CBTC circular dated 29.03.2022.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶2
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersFollowed¶2
Jasjit Singh vs. Union of India and others
2 provisions across 2 enactments
Richa 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
