Petitioner challenged income tax notices issued citing lack of jurisdiction due to NBFC exclusive powers. Court referred to coordinate precedents allowing revenue to proceed as per the Act.
Writ petition disposed of; liberty granted to revenue to follow the procedure as laid down under the Act.
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-8086-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
142
CWP-8086-2025 (O&M) Date of Decision:-24.03.2025
Tarsem Mangla
....Petitioner
Vs.
Union of India and ors. ...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Sandeep Goyal, Ms. Aakriti, Mr. Rishabh Singla, Advocates for the petitioner.
Ms. Urvashi Dhugga, Sr. Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.03.28 11:32 I attest to the accuracy and integrity of this document
CWP-8086-2025
2
disputed the same.
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
24.03.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.03.28 11:32 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the Issuing Authority had jurisdiction to issue notices under Section 148 and Section 148 A of the Income Tax Act, 1961 for AY 2017-2018 in violation of CBT/Circular dated 29.03.2022.
Whether the writ petition challenging the notice should be disposed of in terms of coordinate precedents allowing revenue to follow statutory procedure.
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
3 provisions across 1 enactments
Tarsem Mangla
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
