N.A.N. Udyog Section 148 Notice Dismissed

Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: July 23, 2025

Case Overview

• Petitioner: N.A.N. Udyog, represented by partner Sh. Rajneesh Kumar.
• Respondents: Income Tax Officer, Panipat and another official of the Income Tax Department.
• Issue: Notice dated 28‑06‑2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑22; petitioner challenged jurisdiction, citing CBDT circular/notification dated 29‑03‑2022 which designates the National Faceless Assessment Centre (NFAC) as the exclusive authority to issue Section 148 notices.
• Court referred to earlier judgments (Jatinder Singh Bhangu, 19‑07‑2024; Jasjit Singh, 29‑07‑2024) establishing the same principle.

Final Outcome

• The writ petition is dismissed; the Section 148 notice is held invalid for lack of jurisdiction.
• All pending applications, if any, are also disposed of.

Topics: Tax Notice Jurisdiction, Income Tax Law