Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 25 February 2025

Case Overview

  • Petitioner: Filmy Keeda Productions Pvt. Ltd.
  • Respondents: Asstt. Commissioner of Income Tax, Cen 2, Chandigarh and others.
  • Case Number: CWP‑5268‑2025 (O&M).
  • Issue: Challenge to a notice dated 11‑April‑2023 issued under Section 148 of the Income Tax Act, 1961, concerning Assessment Year 2017‑2018.
  • Petitioner's Grounds: The issuing authority lacked jurisdiction because the CBDT circular dated 29‑March‑2022 expressly confers exclusive power to the National Faceless Assessment Centre (NFAC) to issue Section 148 notices.
  • Counsel: Mr. Kartik Bansal (petitioner); Mr. Vaibhav Gupta, Jr. Standing Counsel (respondent).
  • Precedent Cited:
  • Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024), decided 19 July 2024.
  • Jasjit Singh vs. Union of India (CWP No. 21509‑2023), decided 29 July 2024.

Both earlier judgments allowed the revenue to follow the procedure laid down under the Act for issuing Section 148 notices.

Final Outcome

  • The writ petition is disposed of in accordance with the decisions in Jatinder Singh Bhangu and Jasjit Singh cases.
  • All pending applications, if any, are also stood disposed.

Topics: Tax Law, Judicial Decision