2025 (3) TMI 1656

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....t:   For the petitioner: Mr. Kartik Bansal, Advocate. For the Respondent: Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing Counsel. SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961") and consequential actions, for AY 2016-2017. 2. Learned cou....

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....sdiction 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 i....