Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 05.05.2025

Case Overview

  • Petitioner: Navdeep Tools Pvt. Ltd.
  • Respondents: Union of India and others.
  • Case No.: 160 CWP-12524-2025 (O&M).
  • Coram: Hon'ble Mrs. Justice Lisa Gill and Hon'ble Mrs. Justice Sudeepti Sharma.
  • Counsel: Mr. Manpreet Singh Kanda (petitioner); Mr. Varun Issar, Sr. Standing Counsel (respondents).
  • Subject Matter: Challenge to a notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961, pertaining to Assessment Year 2021‑2022.
  • Grounds of Challenge: Petitioner argued that the issuing authority lacked jurisdiction because the CBDT circular dated 29.03.2022 expressly confers exclusive power to the NFAC to issue notices under Section 148.
  • Precedent Cited: The bench relied on two earlier judgments of this Court:
  • Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024), decided on 19.07.2024.
  • Jasjit Singh vs. Union of India (CWP No. 21509‑2023), decided on 29.07.2024.
  • Both precedents allowed the revenue to follow the procedure laid down under the Act and to proceed only if advised accordingly.

Final Outcome

  • The writ petition is disposed of in accordance with the decisions in Jatinder Singh Bhangu and Jasjit Singh cases.
  • All pending applications, if any, are also stood disposed of.
  • The order is signed by Justice Lisa Gill and Justice Sudeepti Sharma.
  • The record indicates the case is reportable (Yes) and the judgment is reasoned (Yes/No not explicitly stated).

Topics: Income Tax, Section 148, Judicial Decision