This order disposes of a writ petition challenging an income tax notice and approval. The court, relying on identical judgments by a co-ordinate bench, grants liberty to the revenue to follow the statutory procedure.
Liberty granted to revenue to follow procedure under Act, 1961 and proceed accordingly 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-5600-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
131
CWP-5600-2025 (O&M) Date of Decision:-28.02.2025
Satish Kumar Bhusari
....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 for the petitioner.
Ms. Urvashi Dhugga, Standing counsel for the respondent-Union of India.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.03.04 16:16 I attest to the accuracy and integrity of this document
CWP-5600-2025
2
whole records of the case.
case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.
Jasjit Singh’s case (supra), decided on 29.07.2024
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
28.02.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.03.04 16:16 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice and approval issued by the assessing officer are valid given the jurisdictional disputes noted in co-ordinate judgments.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶2
Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024)
Jasjit Singh vs. Union of India and othersFollowed¶2
Jasjit Singh vs. Union of India and others (CWP No. 21509-2023)
2 provisions across 1 enactments
Satish Kumar Bhusari
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
