Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 04 March 2025
Case Overview
- Petitioner: Ahuja Traders; Respondents: Union of India and others.
- The writ petition challenged a notice dated 27 March 2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2020‑2021.
- Petitioner contended that the issuing authority lacked jurisdiction because the CBDT circular dated 29 March 2022 expressly gave exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices.
- The Union of India did not dispute the reliance on earlier coordinate‑bench judgments.
- The Court referred to two prior decisions: Jatinder Singh Bhangu v. Union of India (CWP No.15745‑2024, decided 19 July 2024) and Jasjit Singh v. Union of India (CWP No.21509‑2023, decided 29 July 2024), which allowed the revenue to follow the procedure laid down in the Act.
Final Outcome
- The writ petition is disposed of in accordance with the aforementioned judgments, effectively upholding the revenue’s procedural liberty.
- All pending applications, if any, are also ordered disposed.
Topics: Tax Notice, Judicial Precedent