Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 24 March 2025
Case Overview
- Petitioner: Findoc Realtors filed a writ petition challenging a notice dated 30‑Mar‑2024 issued under Section 148 of the Income Tax Act, 1961, concerning Assessment Year 2019‑2020.
- Respondents: Union of India and others.
- The petitioner contended that the issuing authority lacked jurisdiction because the CBDT circular dated 29‑Mar‑2022 expressly gave exclusive power to the National Faceless Assessment Centre (NFAC) to issue Section 148 notices.
- The petition relied on two earlier judgments of a coordinate bench of the same court: Jatinder Singh Bhangu v. Union of India (CWP No. 15745‑2024, decided 19‑Jul‑2024) and Jasjit Singh v. Union of India (CWP No. 21509‑2023, decided 29‑Jul‑2024), which had allowed the revenue to follow the procedure laid down in the Act.
Final Outcome
- The bench, comprising Justices Arun Palli and Sudepti Sharma, disposed of the writ petition in accordance with the earlier judgments, holding that the revenue may proceed under the procedure of the Act.
- All pending applications, if any, were also ordered to stand disposed.
Topics: Taxation, Judicial Decision, Income Tax Procedure