Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 03 May 2025
Case Overview
- Petitioner: Banke Bihari Agro Foods; Respondents: Union of India and others.
- The petitioner challenged a notice dated 28‑03‑2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑22, alleging the issuing authority lacked jurisdiction because a CBDT circular dated 29‑03‑2022 reserves exclusive power to the NFAC to issue such notices.
- The Court noted that a coordinate bench had previously decided similar issues in Jatinder Singh Bhangu v. Union of India (CWP No. 15745‑2024, decided 19‑07‑2024) and Jasjit Singh v. Union of India (CWP No. 21509‑2023, decided 29‑07‑2024), granting liberty to revenue to follow the statutory procedure.
- The Court observed that the present petition raises the same questions and therefore should be decided in line with the earlier judgments.
Final Outcome
- The writ petition is disposed of in accordance with the decisions in Jatinder Singh Bhangu and Jasjit Singh; all pending applications, if any, are also disposed of.
Topics: Income Tax, Section 148, Judicial Decision