The Court disposed of a writ petition challenging a Section 148 notice issued under the Income Tax Act, 1961 for AY 2018-19 on the ground of lack of jurisdiction. Following precedents by coordinate benches, the Court held in terms of prior judgments that the petition fails.
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-7732-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
147
CWP-7732-2025 (O&M) Date of Decision:-20.03.2025
Ashok Chandna
....Petitioner
Vs.
Asstt. Commissioner of Income Tax, Circle 1, Faridabad & 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 2025.03.24 17:32 I attest to the accuracy and integrity of this document
CWP-7732-2025
2
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.
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
20.03.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.03.24 17:32 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether a notice under Section 148 of the Income Tax Act, 1961 issued by the Assessing Officer lacks jurisdiction given the CBDT circular enumerating exclusive power to the NFAC.
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)
1 provisions across 1 enactments
Ashok Chandna
Asstt. Commissioner of Income Tax, Circle 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
