Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 19 May 2025
Case Overview
- Petitioner: Malbros International Pvt. Ltd.
- Respondents: Deputy Commissioner of Income Tax, Central Circle‑II, Ludhiana & others.
- Nature of Proceeding: Writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated 26‑03‑2025, pertaining to Assessment Year 2019‑2020.
- Petitioner's Grounds: Alleged that the issuing authority lacked jurisdiction because the CBDT circular dated 29‑03‑2022 expressly reserves the power to issue Section 148 notices to the National Faceless Assessment Centre (NFAC).
- Legal Precedents Cited: The Court referred to two earlier judgments of a coordinate bench – 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 dealt with the same jurisdictional issue.
- Court’s Reasoning: The Court observed that the earlier decisions allowed the revenue department to proceed according to the procedure laid down in the Act, provided the appropriate authority is consulted. Consequently, the present petition falls within the scope of those precedents.
Final Outcome
- The writ petition is disposed of in accordance with the rulings in Jatinder Singh Bhangu and Jasjit Singh cases.
- All pending applications, if any, related to the Section 148 notice for AY 2019‑2020 are also ordered disposed of.
Topics: Taxation, Judicial Decision