Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 28.05.2025
Case Overview
- Petitioner: M/s Omaxe Buildhome Limited.
- Respondents: Deputy Commissioner of Income Tax Central Circle I, Gurugram & others.
- The petition challenged a notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2014‑2015, alleging the issuing authority lacked jurisdiction because the CBDT circular dated 29.03.2022 reserves exclusive power to the NFAC to issue such notices.
- The petitioner relied on two earlier judgments of this Court: Jatinder Singh Bhangu v. Union of India (CWP No. 15745‑2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 21509‑2023, decided 29.07.2024), which allowed revenue to follow the statutory procedure under the Act.
- The Court examined the submissions of counsel for both parties and the relevant statutory and circular provisions.
Final Outcome
- The writ petition is disposed of in accordance with the Jatinder Singh Bhangu and Jasjit Singh decisions.
- All pending applications, if any, are also disposed of.
Topics: Tax Litigation, Income Tax Notice, Judicial Precedent