Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 28 May 2025
Case Overview
- Petitioner: Omaxe BuildHome Ltd.
- Respondents: Deputy Commissioner of Income Tax Central Circle I, Gurugram & others.
- The petition challenged a notice dated 21 March 2023 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2019‑2020, alleging the issuing authority lacked jurisdiction because the CBDT circular/notification dated 29 March 2022 expressly reserves exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices.
- The Court referred to two earlier coordinated‑bench judgments: Jatinder Singh Bhangu vs Union of India (CWP No. 15745‑2024, decided 19 July 2024) and Jasjit Singh vs Union of India (CWP No. 21509‑2023, decided 29 July 2024), which dealt with the same jurisdictional issue and granted the revenue liberty to follow the procedure laid down under the Act.
- Counsel for the petitioner and the Union of India were heard; the Court perused the entire record.
Final Outcome
- The writ petition is disposed of in accordance with the Bhangu and Jasjit judgments.
- All pending applications, if any, are also disposed of.
- The decision upholds the CBDT circular’s allocation of exclusive authority to the NFAC for issuing Section 148 notices.
Topics: Tax Law, Judicial Precedent