Navdeep Tools Private Limited v. Union of India and Others
Writ Petition – Income Tax – Section 148 notice
Case brief
What is this about?
CWP-12508-2025 (O&M), Punjab & Haryana High Court at Chandigarh, decided 05.05.2025 (Lisa Gill & Sudeepti Sharma, JJ.). Petitioner: Navdeep Tools Pvt. Ltd.; Respondents: Union of India and ors. Challenge to notice dated 17.04.2025 under Section 148 of the Income Tax Act, 1961 for AY 2022-2023 on the ground that the Issuing Authority lacked jurisdiction, the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue Section 148 notices. Counsel for Union of India did not dispute coverage by Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); writ petition disposed of in terms of those judgments; pending applications disposed of. Keywords: Section 148 IT Act; NFAC exclusive jurisdiction; CBDT circular 29.03.2022; Jatinder Singh Bhangu; Jasjit Singh.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also disposed of.