Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 19 May 2025
Case Overview
- Parties: Oasis Commercial Pvt. Ltd. (Petitioner) vs. Deputy Commissioner of Income Tax, Central Circle‑II, Ludhiana & others (Respondents).
- Nature of Proceeding: Writ petition challenging the validity of a notice dated 03‑03‑2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2019‑2020.
- Petitioner's Contentions: The issuing authority (Deputy Commissioner) lacked jurisdiction because the Central Board of Direct Taxes (CBDT) circular dated 29‑03‑2022 expressly reserves the exclusive power to issue Section 148 notices to the National Faceless Assessment Centre (NFAC).
- Court's Observations: The Court referred to two earlier judgments of a coordinate bench of the same High Court:
- Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024) decided on 19 July 2024.
- Jasjit Singh vs. Union of India (CWP No. 21509‑2023) decided on 29 July 2024.
Both judgments allowed the revenue department to follow the procedure laid down under the Act, provided the statutory requirements are met.
- Reasoning: In view of the precedent set by the aforementioned cases, the petition does not warrant relief; the revenue’s procedural steps under Section 148 are deemed permissible.
Final Outcome
- The writ petition is disposed of in accordance with Jatinder Singh Bhangu and Jasjit Singh decisions.
- All pending applications, if any, are also stood disposed of.
- No further relief or direction is granted to the petitioner.
Topics: Tax Litigation, Section 148 Notice