Petitioner challenged a Section 148 notice for AY 2020-2021 based on CBDT circulars. Court disposed of the petition relying on coordinate Bench judgments allowing the revenue to proceed.
Writ petition disposed of in terms of precedents; pending applications disposed of.
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-6759-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
154
CWP-6759-2025 (O&M) Date of Decision:-11.03.2025
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....Petitioner
Vs.
Income Tax Officer, Ward 1(1), Faridabad and ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Kartik Bansal, Advocate for the petitioner
Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.03.18 17:48 I attest to the accuracy and integrity of this document
CWP-6759-2025
2
whole records of the case.
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 11.03.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.03.18 17:48 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the IT Officer had jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 given the CBDT circular dated 29.03.2022.
Whether the present writ petition should be disposed of relying on the Judgments of coordinate Benches in Jatinder Singh Bhangu and Jasjit Singh cases.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersExplained¶6
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersExplained¶6
Jasjit Singh vs. Union of India and others
1 provisions across 1 enactments
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Income Tax Officer, Ward 1(1), Faridabad
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
