Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 21 May 2025
Case Overview
- Petitioner: Faridabad Steel Mongers Pvt. Ltd.
- Respondents: Assistant Commissioner of Income Tax, Circle 1, Faridabad & others.
- The petition challenged a notice dated 31 August 2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2018‑19, alleging the issuing authority lacked jurisdiction because CBDT circular dated 29 March 2022 reserves exclusive power to the National Faceless Assessment Centre (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 (19 July 2024) and Jasjit Singh v. Union of India (29 July 2024), granting the revenue the liberty to follow the procedure laid down in the Act.
Final Outcome
- The petition is disposed of in accordance with the earlier judgments, confirming the issuing authority’s jurisdiction.
- All pending applications, if any, related to the notice are also disposed of.
Topics: Tax Litigation, Income Tax Administration