Suresh Kumar v. Income Tax Officer and Others
Case brief
What is this about?
The High Court of Punjab and Haryana disposed of a writ petition challenging a Section 148 notice issued by an Income Tax Officer. Relying on recent precedent, the court declared the petition dependent on coordinate bench orders allowing revenue to proceed according to the Act.
What the court decided
CWP-4021-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
111
CWP-4021-2025 (O&M) Date of Decision:-14.02.2025
Suresh Kumar
....Petitioner
Vs.
Income Tax Officer, ITO Ward (1), Hissar & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Vishav Bharti Gupta, Advocates for the petitioner
Ms. Gauri Neo Rampal, Sr. Standing counsel for Mr. V. Vedika Rao, Advocate for the respondent.
Issues for consideration
2 issues framed by the court
Whether the Income Tax Officer had jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961 for the assessment year 2020-2021.
Whether the consent of the CBDT circular dated 29.03.2022 stripping jurisdiction from ITOs was binding or already addressed by coordinate benches.
Parties & counsel
- petitioner
Suresh Kumar
- respondent
Income Tax Officer, ITO Ward (1), Hissar
Coram
ARUN PALLI
Case details
As recorded by the court registry
- Court
- Punjab & Haryana HC
- Decided on
- · September
- Registered
- Case no.
- CWP/4021/2025
All orders in this case
2 orders share this CNR
- Order 1 · Arun Palli Sudeepti Sharma
- Order 2 — this page
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