Flint Power Tools Private Limited v. Assistant Commissioner of Income Tax and Others
Case brief
What is this about?
Punjab & Haryana High Court writ petition (CWP-11667-2025 O&M, decided 06.05.2025) by Flint Power Tools Pvt. Ltd. against Section 148 Income Tax Act, 1961 notice dated 22.03.2025 for AY 2018-2019; jurisdictional challenge founded on CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices; disposed of in terms of Co-ordinate Bench precedents Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024) with liberty to revenue to proceed under the Act. Keywords: Section 148, reopening/assessment notice, NFAC, faceless jurisdiction, CBDT circular, income tax, AY 2018-2019.
What did the court decide?
Petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided on 29.07.2024), entailing liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also disposed of.