M/S Lord Krishna Rice Mills v. Union of India and Others
Case brief
What is this about?
Section 148 notice jurisdiction; Section 148A(d) order; Section 143(2) read with Section 147 notice; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; AY 2018-2019; Income Tax Act 1961; Issuing Authority without jurisdiction; writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); liberty to revenue to proceed under the Act if so advised; M/s Lord Krishna Rice Mills; Union of India; CWP-17840-2025 (O&M); High Court of Punjab and Haryana at Chandigarh; decision date 03.07.2025.
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 stand disposed of. ¶26