Lord Krishna Rice Mills Notice Challenge Dismissed

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 03 July 2025

Case Overview

• Petitioner: M/s Lord Krishna Rice Mills
• Respondents: Union of India & others
• Issue: Challenge to notice dated 31.08.2024 under Section 148, order dated 31.08.2024 under Section 148A(d), and notice dated 16.05.2025 under Section 143(2) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2018‑2019.
• Petitioner argued issuing authority lacked jurisdiction per CBDT circular dated 29 March 2022, which reserves exclusive power to NFAC to issue Section 148 notices.
• The Court noted that a coordinate bench had decided similar matters in 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), granting liberty to revenue to follow the statutory procedure.

Final Outcome

• The writ petition is disposed of in accordance with the aforementioned judgments.
• All pending applications, if any, are also disposed of.

Topics: Income Tax, Judicial Precedent