Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 22.05.2025
Case Overview
- Petitioner: Periwal Estate and Finance Pvt. Ltd.
- Respondents: Income Tax Officer, Ward 7 (1), Ludhiana & others.
- Case No.: 172 CWP-14788-2025 (O&M)
- Nature of Petition: Writ petition challenging the notice dated 27.08.2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2018‑2019.
- Grounds of Challenge: The petitioner argued that the issuing authority lacked jurisdiction because the CBDT circular dated 29.03.2022 expressly confers exclusive power to the National Faceless Assessment Centre (NFAC) to issue Section 148 notices.
- Counsel for Petitioner: Mr. Vishav Bharti Gupta and Ms. Mamta Gupta.
- Counsel for Respondents: Mr. Ranvijay Singh, Sr. Standing Counsel.
- Bench: Hon'ble Mrs. Justice Lisa Gill and Hon'ble Mrs. Justice Sudeepti Sharma.
- Precedent Cited: The Court referred to two earlier judgments of a coordinate bench:
- Jatinder Singh Bhangu vs. Union of India (CWP No. 15745‑2024) decided on 19.07.2024.
- Jasjit Singh vs. Union of India (CWP No. 21509‑2023) decided on 29.07.2024.
Both cases dealt with the same issue of jurisdiction for issuing Section 148 notices and granted liberty to the revenue to follow the statutory procedure as laid down in the Act.
Final Outcome
- The writ petition is disposed of in accordance with the rulings in Jatinder Singh Bhangu and Jasjit Singh cases.
- All pending applications, if any, related to the notice are also ordered disposed.
Topics: Tax Notice, Section 148, Judicial Decision