The Court dismissed a writ petition challenging income tax notices under Sections 148 and 142(1) of the Income Tax Act, 1961, basing its decision entirely on two co-ordinate Bench judgments that allowed the revenue.
Petition dismissed; liberty to revenue to follow statutory procedure granted as per co-ordinate precedents.
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-842-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
129
CWP-842-2025 (O&M) Date of Decision:-15.01.2025
Usha Jindal
....Petitioner
Vs.
Union of India & ors.
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Ms. Ramneet Kaur Sandhu, Advocate for the petitioner
Mr. Ranvijay Singh, Sr. Standing counsel for the respondent-Union of India.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document
CWP-842-2025
2
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE
15.01.2025 Gaurav Arora
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the writ petition challenging notices under Section 148 and 142(1) of the Income Tax Act, 1961 requires independent adjudication.
Whether the petitioner can rely on co-ordinate Bench decisions passed on the same issue regarding jurisdiction of issuing authority.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersDistinguished¶2
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersDistinguished¶2
Jasjit Singh vs. Union of India and others
2 provisions across 1 enactments
Usha Jindal
Union of India
Arun Palli
Sudeepti Sharma
As recorded by the court registry
3 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
