Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 18 February 2025
Case Overview
- Petitioner: Acme Spaces Pvt. Ltd.
- Respondents: Income Tax Officer, Ward 1, Faridabad and others.
- The writ petition challenged a notice dated 31 August 2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2018‑19, alleging lack of jurisdiction because a CBDT circular dated 29 March 2022 reserves exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices.
- The Court noted that the same issue had been decided by a coordinate bench in Jatinder Singh Bhangu v. Union of India (CWP No. 15745‑2024, 19 July 2024) and Jasjit Singh v. Union of India (CWP No. 21509‑2023, 29 July 2024), which allowed the revenue to follow the procedure laid down in the Act.
- The Court examined the submissions of counsel for both parties and the record.
Final Outcome
- The writ petition is disposed of in accordance with the earlier judgments, effectively upholding the validity of the Section 148 notice.
- All pending applications, if any, related to the notice are also ordered disposed of.
Topics: Tax Notice, Judicial Decision