The High Court of Punjab and Haryana disposed of a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, relying on decisions by a co-ordinate bench.
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-7611-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
191
CWP-7611-2025 (O&M) Date of Decision:-19.03.2025
Inder Pal Singh
....Petitioner
Vs.
Asstt. Commissioner Income Tax , Circle 1, Faridabad & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Vishav Bharti Gupta, Mr. Ubhai Bharti Gupta, Advocates for the petitioner.
Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.03.24 14:53 I attest to the accuracy and integrity of this document
CWP-7611-2025
2
whole records of the case.
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
19.03.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.03.24 14:53 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the Income Tax Assessing Officer had jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961 for AY 2020-2021.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶17
Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024)
Jasjit Singh vs. Union of India and othersFollowed¶17
Jasjit Singh vs. Union of India and others (CWP No. 21509-2023)
1 provisions across 1 enactments
Inder Pal Singh
Asstt. Commissioner Income Tax, Circle 1, Faridabad & ors.
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
