2025 (4) TMI 1807

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....r the Petitioner: Mr. Rochak Singla and Mr. Dhruv Mittal, Advocates,. For the Respondent: Mr. Vaibhav Gupta, Standing Counsel. SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 27.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961") and all consequential actions, for AY 2021-2022. 2. Learned counsel for the petitioner contends th....

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....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 in the present writ petition, by....