Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 25 April 2025
Case Overview
- Petitioner: Khurana Sugar Agency; Respondents: Union of India and others.
- Writ petition (CWP‑11384‑2025) challenged a notice dated 27 March 2023 issued under Section 148 of the Income Tax Act, 1961, and an order dated the same day under Section 148A(d) for Assessment Year 2019‑2020.
- Petitioner contended 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.
- The Union of India did not dispute reliance on earlier judgments of this Court in Jatinder Singh Bhangu v. Union of India (CWP No. 15745‑2024, decided 19 July 2024) and Jasjit Singh v. Union of India (CWP No. 21509‑2023, decided 29 July 2024), which allowed revenue to follow the statutory procedure.
Final Outcome
- The Court, following the reasoning in the two cited judgments, disposed of the writ petition, holding that the revenue may proceed as per the Act’s procedure.
- All pending applications, if any, were also ordered to stand disposed.
Topics: Tax Litigation, Income Tax Notice