2025 (5) TMI 2195

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....ner : Mr. Kartik Bansal, Advocate For the Respondents : Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel ORDER SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961") and all consequential actions, for AY 2020-2021. 2. Learned counsel for t....

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....on to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961. 6. A Co-ordinate Bench of this Court in Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra), allowed the writ petitions on the same issue, as raised....