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.
  • The writ petition challenged a notice dated 17‑April‑2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2022‑23, alleging lack of jurisdiction because the CBDT circular dated 29‑Mar‑2022 reserves exclusive power to the NFAC to issue such notices.
  • The petition relied on two earlier judgments of this Court: 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), which permitted the revenue to follow the statutory procedure under the Act.
  • Both parties’ counsel appeared; the Court examined the entire record.

Final Outcome

  • The Court disposed of the writ petition in accordance with the precedents cited, holding that the revenue may proceed under the procedure laid down in the Act.
  • All pending applications, if any, are also ordered disposed.

Topics: Tax Notice Litigation, Court Judgment