Flint Power Tools Notice Dismissed by HC

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 06.05.2025

Case Overview

• Petitioner: Flint Power Tools Pvt. Ltd.
• Respondents: Assistant Commissioner of Income, Central Circle I, Faridabad & others.
• The petition challenged a notice dated 22.03.2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2018‑2019, alleging the issuing authority lacked jurisdiction because the CBDT circular dated 29.03.2022 expressly reserves exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices.
• The petitioner relied on two earlier judgments of a coordinate bench 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 writ petition is disposed of in accordance with the earlier judgments, confirming that the revenue may proceed as per the statutory procedure under the Act.
• All pending applications, if any, related to the notice are also ordered disposed of.

Topics: Taxation, Judicial Decision