Family Nest Real Estates Private Limited v. Income Tax Officer and Others
Income-tax – Notice under Section 148, Income Tax Act, 1961 – Jurisdiction
Case brief
What is this about?
Punjab & Haryana High Court, CWP-9695-2025 (O&M), decided 05.04.2025; Family Nest Real Estates Pvt. Ltd. v. Income Tax Officer, Ward 4 (2), Jalandhar & ors.; Section 148 Income Tax Act 1961 notice for AY 2021-2022; jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; follows Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); disposed of with liberty to revenue to proceed per procedure under the Act, 1961, if so advised.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, also disposed of.