The Court disposed of a writ petition challenging a Section 148 notice issued for AY 2017-18. Relying on recent coordinated bench judgments, the court allowed the petition without substantive adjudication on jurisdiction.
Petition disposed in terms of recent coordinated bench decisions; pending applications disposed.
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-8817-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
162 CWP-8817-2025 (O&M) Date of Decision:-28.03.2025
Pritam Singh Bajaj
....Petitioner
Vs.
Asstt. Commissioner of Income Tax, Circle (1), Ludhiana & 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. Ranvijay Singh, Sr. Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document
CWP-8817-2025
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 15:21 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether the Assessing Officer had jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961 given the exclusive power of NFAC.
Whether the present writ petition should be disposed of in consonance with recent coordinated bench decisions.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersDistinguished¶25
Jatinder Singh Bhangu vs. Union of India and others
Jasjit Singh vs. Union of India and othersDistinguished¶25
Jasjit Singh vs. Union of India and others
1 provisions across 1 enactments
Pritam Singh Bajaj
Asstt. Commissioner of Income Tax, Circle (1), Ludhiana
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
