The Punjab and Haryana High Court disposed of a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The court followed the ratio of the co-ordinate Bench in Jatinder Singh Bhangu and Jasjit Singh cases, declaring the petition disposed of since those precedents addressed the same jurisdictional issue.
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-436-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
121
CWP-436-2025 (O&M) Date of Decision:-13.01.2025
Bansal Sweets
....Petitioner
Vs.
Union of India & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Manpreet Singh Kanda, Advocate & Mr. Rohit Kapoor, Advocate for the petitioner
Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent-Union of India.
SUDEEPTI SHARMA, J.
disputed the same.
Gaurav Arora 2025.01.22 12:16 I attest to the accuracy and integrity of this document
CWP-436-2025
2
(ARUN PALLI) JUDGE
(SUDEEPTI SHARMA)
JUDGE
13.01.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.22 12:16 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether a notice under Section 148 of the Income Tax Act, 1961 issued by the Assessing Officer was valid given the circular/notification dated 29.03.2022 of the CBDT enumerating exclusive power to the
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶6
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶6
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
1 provisions across 1 enactments
Bansal Sweets
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
