Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 07.05.2025
Case Overview
- Petitioner: Dinesh Mittal HUF
- Respondents: Income Tax Officer Ward 1 (1), Faridabad & others
- Case Number: 159 CWP‑11642‑2025 (O&M)
- Coram: Hon'ble Mrs. Justice Lisa Gill, Hon'ble Mrs. Justice Sudeepti Sharma
- Counsel: Mr. Kartik Bansal (petitioner); Mr. Varun Issar (Sr. Standing Counsel, respondents) and Ms. Pridhi Sandhu (Jr. Standing Counsel, respondents)
- Issue: Petition challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑2022, alleging the issuing authority lacked jurisdiction because CBDT circular dated 29.03.2022 expressly gave exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices.
- Legal Precedent Cited: The Court referred to two earlier judgments of this Court – Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (CWP No. 21509‑2023, decided 29.07.2024) – which allowed the revenue to follow the procedure laid down under the Act.
Final Outcome
- The petition is disposed of in accordance with the rulings in Jatinder Singh Bhangu and Jasjit Singh, effectively upholding the validity of the Section 148 notice.
- All pending applications, if any, related to the notice are also ordered disposed of.
Topics: Income Tax, Section 148 Notice, Judicial Precedent