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Case Law Details

Case Name : Kulwant Singh Vs Union of India And Others (Punjab and Haryana HC)
Appeal Number : CWP-18032-2022 (O&M)
Date of Judgement/Order : 23/08/2022
Related Assessment Year :
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Kulwant Singh Vs Union of India And Others (Punjab and Haryana HC)

Challenge in writ petition before Punjab and Haryana High Court was to Notice under section 148 and subsequent order under section 148-A(d)  as well as CBDT Instructions No.1 of 2022 dated 11.05.2022.

The Hon’ble Division Bench of Hon’ble Justice Tejinder Singh Dhindsa and Hon’ble Justice Deepak Manchanda while hearing the arguments raised by Senior Advocate Radhika Suri that the initiation of proceedings by issuance of notice under section 148 A (d) for Assesement year 2013-14 are time barred and without jurisdiction in view of the proviso of Section 149 of The Income Tax Act as amended by the Finance Act 2021  has kept all further proceedings in abeyance till further orders.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

Challenge in the instant petition is to notice dated 13.04.2021 (Annexure P-1) pertaining to assessment year 2013-2014; notice dated 17.05.2022 (Annexure P-8) – treating the earlier notice to be under Clause (b) of Section 148-A of the Act; order dated 28.07.2022 (Annexure P-18) passed under Section 148-A(d) of the Income Tax Act 1961 and all consequential proceedings thereto.

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