Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 22 January 2025
Case Overview
- Petitioner: Ankur Narula Ministry Society filed a writ petition challenging a notice dated 11 March 2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017‑2018.
- Respondents: Union of India and others.
- Issue: The petitioner contended that the issuing authority lacked jurisdiction because the Central Board of Direct Taxes (CBDT) circular dated 29 March 2022 expressly reserves the exclusive power to issue Section 148 notices to the National Facilitation and Advisory Cell (NFAC).
- The Court observed that identical issues had been addressed by a coordinate bench of this Court in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024, decided 19 July 2024) and Jasjit Singh vs. Union of India (CWP No. 21509‑2023, decided 29 July 2024). Those judgments allowed the revenue to follow the procedure laid down under the Act, if so advised.
- The Union of India did not dispute reliance on these precedents.
Final Outcome
- In accordance with the earlier judgments, the writ petition is disposed of, confirming that the revenue may proceed under the statutory procedure prescribed in the Income Tax Act.
- All pending applications, if any, arising from the Section 148 notice are also ordered disposed of, thereby concluding the entire dispute.
Topics: Income Tax, Judicial Decision