The court disposed of a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961. Relying on coordinate judgments, the court held that the matter is covered by precedent allowing the revenue to proceed as per the Act.
Petition disposed of in terms of coordinate judgments allowing the revenue to proceed accordingly.
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-513-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
155
CWP-513-2025 (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.
disputed the same.
Gaurav Arora 2025.01.21 14:34 I attest to the accuracy and integrity of this document
CWP-513-2025
2
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
13.01.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.21 14:34 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice under Section 148 of the Income Tax Act, 1961 was issued without jurisdiction by the revenue authority.
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
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
