Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 28.05.2025
Case Overview
- Parties: Petitioner – M/s Omaxe Infrastructure Ltd; Respondents – Deputy Commissioner of Income Tax Central Circle I, Gurugram & others.
- Nature of Proceeding: Writ petition challenging a notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961, pertaining to Assessment Year 2015‑2016.
- Grounds of Challenge: Omaxe contended that the issuing authority lacked jurisdiction because the Central Board of Direct Taxes (CBDT) circular/notification dated 29.03.2022 expressly confers exclusive power to the National Faceless Assessment Centre (NFAC) to issue Section 148 notices.
- Legal Precedents Cited: The petitioner relied on two coordinate‑bench judgments of this Court – Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (CWP No. 21509‑2023, decided 29.07.2024) – which allowed revenue to follow the statutory procedure under the Act.
- Counsel Positions: Counsel for Omaxe argued the issue is covered by the aforementioned judgments and that an appeal is pending before the Appellate Authority. The Union of India’s counsel did not dispute these points.
Court Observations & Reasoning
- The Court noted that the cited judgments address the same jurisdictional question and grant liberty to the revenue department to proceed as per the Act, provided procedural requirements are met.
- Recognising that Omaxe’s appeal against the notice is still pending before the designated Appellate Authority, the Court found no merit in continuing the writ petition.
Final Outcome
- The writ petition is disposed of with a specific direction to the Appellate Authority to decide Omaxe’s appeal in accordance with the judgments of Jatinder Singh Bhangu and Jasjit Singh.
- All other pending applications, if any, in the petition are also ordered disposed of.
Topics: Tax Notice Jurisdiction, Income Tax Litigation