Vijeta Beverages Private Limited v. Deputy Commissioner of Income Tax and Others
Case brief
What is this about?
Vijeta Beverages Pvt. Ltd. v. Dy. Commissioner of Income Tax Officer, Central Circle 2, Ludhiana; CWP-19061-2025 (O&M); Punjab & Haryana High Court at Chandigarh; decided 11.07.2025; Section 148 Income Tax Act 1961 notice dated 05.03.2025 for AY 2019-2020; jurisdictional challenge; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; covered by Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); writ petition disposed of in terms of said decisions; Lisa Gill J and Sudeepti Sharma J.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); all pending applications, if any, also stand disposed of.