The High Court of Punjab and Haryana disposed of a writ petition challenging a u/s 148 notice issued by a Tax Officer for AY 2020-2021. The court relied on two coordinate judgments which granted liberty to the revenue to follow the statutory procedure regarding jurisdiction.
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-8506-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
134
CWP-8506-2025 (O&M) Date of Decision:-28.03.2025
Anuj Kala
....Petitioner
Vs.
Tax Officer, Ward 1 (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 2025.04.03 15:20 I attest to the accuracy and integrity of this document
CWP-8506-2025
2
whole records of the case.
(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 28.03.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.04.03 15:20 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether a notice u/s 148 issued by a Tax Officer is maintainable when jurisdiction is claimed to lie solely with the NFAC.
Whether the present petition should be disposed of in accordance with two coordinate bench judgments allowing similar petitions.
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
1 provisions across 1 enactments
Anuj Kala
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
