Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 24.04.2025
Case Overview
- Petitioner: Janta Land Promoters Pvt. Ltd.; Respondents: Income Tax Officer, Ward 6 (1), Chandigarh & others.
- Writ petition (CWP‑11125‑2025) challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑2022, alleging lack of jurisdiction of the issuing authority.
- Petition relied on CBDT circular dated 29.03.2022 which states that the National Faceless Assessment Centre (NFAC) has exclusive power to issue Section 148 notices.
- The petition also cited two earlier judgments of this Court: Jatinder Singh Bhangu vs Union of India (CWP No. 15745‑2024, decided 19‑Jul‑2024) and Jasjit Singh vs Union of India (CWP No. 21509‑2023, decided 29‑Jul‑2024), which allowed revenue to follow the statutory procedure.
Final Outcome
- The bench (Hon’ble Mrs. Justice Lisa Gill and Hon’ble Mrs. Justice Sudeepti Sharma) disposed of the writ petition in accordance with the cited precedents, upholding the validity of the Section 148 notice.
- All pending applications, if any, related to the notice were also ordered disposed of.
Topics: Tax Law, Section 148 Notice, Income Tax Administration