Rakesh Goyal v. Union of India and Others
Case brief
What is this about?
CWP-9564-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 04.04.2025 — Rakesh Goyal v. Union of India & ors. Jurisdictional challenge to notice dated 28.03.2024 under Section 148 of the Income Tax Act, 1961 and assessment order dated 24.02.2025 under Section 147 read with Section 144, with notice of demand and penalty show cause notice dated 24.02.2025, for AY 2023-2024; ground: CBDT circular/notification dated 29.03.2022 confers exclusive power on the NFAC to issue Section 148 notices. Petition disposed of in terms of Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); revenue counsel did not dispute coverage. Keywords: Section 148 notice jurisdiction, NFAC exclusive power, CBDT circular 29.03.2022, Income Tax Act 1961, AY 2023-2024, writ disposed in terms of precedent.