A single judge bench of the High Court of Punjab and Haryana disposed of a writ petition challenging a notice under Section 148 of the Income Tax Act issued by the employing authority. The court followed the ratio of co-ordinate decisions allowing the revenue to follow statutory procedure.
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-498-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
147
CWP-498-2025 (O&M) Date of Decision:-13.01.2025
Nikhil 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 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 2025.01.21 14:33 I attest to the accuracy and integrity of this document
CWP-498-2025
2
Jasjit Singh’s case (supra), decided on 29.07.2024
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
13.01.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.21 14:33 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice dated 13.02.2024 issued under Section 148 of the Income Tax Act, 1961 by the petitioner's employing authority was valid in view of the CBDT circular dated 29.03.2022.
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
Nikhil 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
