Navdeep Tools Private Limited v. Union of India and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-12524-2025 (O&M), decided 05.05.2025 (Lisa Gill and Sudeepti Sharma JJ.; judgment by Sudeepti Sharma, J.). Navdeep Tools Pvt. Ltd. v. Union of India. Challenge to Section 148 Income Tax Act, 1961 notice dated 29.03.2025 for AY 2021-2022 for want of jurisdiction of Issuing Authority in view of CBDT circular/notification dated 29.03.2022 (NFAC exclusive power to issue Section 148 notices). Issue covered by Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, dt. 29.07.2024); revenue did not dispute. Petition disposed of in terms of those judgments, with liberty to revenue to follow statutory procedure, if so advised; pending applications disposed of.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also disposed of.