IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-

CWP-7102-2025(O&M) Decided on :- 12.03.2025 Nisha Garg ....Petitioner VERSUS Union of India & Others ....Respondents CORAM : HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep Goyal, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing Counsel, for the respondents.

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SUDEEPTI SHARMA, J.

1. The challenge in the present writ petition is to Order/Notice issued under Section 142(1) dated 09.12.2024 and order passed under Section 148A(d) of dated 27.07.2022 along with notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-2016.

BRIEF FACTS

2. Brief facts of the present case as per pleadings in the writ petition are that the petitioner is an income tax assessee and was filing returns of income regularly as mandatorily required to be filed under Section 139(1) of the Income Tax Act, 1961. The petitioner filed return of income tax under Section 139(1) for the Assessment Year 2015-2016 on 31.10.2015 declaring total income amounting to Rs.7,53,410/- and exempted income amounting to Rs.2,74,63,203/-. The petitioner received notice dated 20.04.2021 issued by respond