Authority: High Court of Punjab & Haryana at Chandigarh
Order Date: 29 April 2025
Case Overview
- Petitioner: Flint Power Tools Private Limited.
- Respondents: Assistant Commissioner of Income Tax, Central Circle‑1, Faridabad and others.
- The petitioner challenged a notice dated 30 March 2025 issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer.
- The challenge was based on the Ministry of Finance notification dated 29 March 2022, which mandates that reassessment notices be issued through the faceless assessment system, not by a jurisdictional officer.
- The petitioner relied on two prior judgments of this Court: Jatinder Singh Bhangu (CWP‑15745‑2024, decided 19 July 2024) and Jasjit Singh (CWP‑21509‑2023, decided 29 July 2024), which held that the 2022 notification supersedes the officer‑issued notice.
Final Outcome
- The Court, applying the law laid down in the cited judgments, quashed the Section 148 notice dated 30 March 2025.
- The petition was allowed in the terms that the respondents may pursue any further action against the petitioner in accordance with the applicable law.
Topics: Income Tax, Faceless Assessment