The High Court disposed of a writ petition challenging a Section 148 notice under r缘由 the CBDT's circular conferring exclusive power to the NFAC. Relying on co-ordinate bench precedents, the Court allowed the petition.
Petitioner's writ petition dismissed; liberty granted to revenue to follow statutory procedure if so advised.
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-444-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
124
CWP-444-2025 (O&M) Date of Decision:-13.01.2025
Anand Kumar Bansal HUF
....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.
Gaurav Arora 2025.01.22 12:16 I attest to the accuracy and integrity of this document
CWP-444-2025
2
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE 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
2 issues framed by the court
Whether a notice u/s 148 of the Income Tax Act issued by the Assessing Officer has jurisdiction when the CBDT circular confers exclusive power to the NFAC.
Whether the writ petition should be disposed of by following the precedent set in Jatinder Singh Bhangu's case and Jasjit Singh's case.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶18
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024
Jasjit Singh vs. Union of India and othersFollowed¶18
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023
1 provisions across 1 enactments
Anand Kumar Bansal HUF
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
