Petitioner challenged a Section 148 notice for AY 2017-18 claiming lack of jurisdiction due to a CBDT notification reserving power for NFAC. Co-ordinate Bench precedents were followed to dispose of the petition.
The writ petition was disposed of following co-ordinate bench precedents, granting liberty to the revenue to proceed with the audit.
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-3181-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
121
CWP-3181-2025 (O&M) Date of Decision:-04.02.2025
Arjun Garg
....Petitioner
Vs.
Union of India & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Sandeep Goyal, Advocate for the petitioner
Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V.Vedika Rao, Advocate for the respondent-Union of India. (Through VC)
SUDEEPTI SHARMA, J.
disputed the same.
Gaurav Arora 2025.02.11 10:35 I attest to the accuracy and integrity of this document
CWP-3181-2025
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
04.02.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.02.11 10:35 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the notice under Section 148 of the Income Tax Act, 1961 issued by the revenue authorities was legally valid given the CBDT notification granting exclusive power to NFAC.
Whether the present writ petition requires independent decision-making or can be disposed of in light of recent co-ordinate bench precedents.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶1,7,27
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶1,17,27
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
1 provisions across 1 enactments
Arjun Garg
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
