The High Court disposed of a writ petition challenging the validity of a Section 148 notice issued by the Assesse Officer for AY 2018-19, relying on coordinate bench decisions that allowed revenue to correct procedural lapses after judicial intimation.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-11667-2025
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
154
CWP-11667-2025 (O&M) Date of Decision:-06.05.2025
Flint Power Tools Pvt. Ltd.
....Petitioner
Vs.
Asstt. Commissioner of Income, Central Circle I, Faridabad & ors.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Nikhil Goyal and Mr. Rana Gurtej Singh, Advocates, for the petitioner.
Mr.Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondent.
SUDEEPTI SHARMA, J.
Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document
CWP-11667-2025
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under Section 148 of the Act, 1961 and all consequential actions, for AY 20182019 on the ground that the Issuing Authority had no jurisdiction to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961.
(supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.
of Jatinder Singh Bhangu’s case (supra), decided on 19.07.2024 and Jasjit Singh’s case (supra), decided on 29.07.2024
(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 06.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice under Section 148 of the Income Tax Act issued by the Assessing Officer is valid when the Circular dated 29.03.2022 reserves such power to the NFAC.
Colour shows how this judgement treated each authority
Jatinder Singh Bhangu vs. Union of India and othersFollowed¶17
Jatinder Singh Bhangu vs. Union of India and others, CWP No. 15745-2024, decided on 19.07.2024
Jasjit Singh vs. Union of India and othersFollowed¶17
Jasjit Singh vs. Union of India and others, CWP No. 21509-2023, decided on 29.07.2024
Flint Power Tools Pvt. Ltd.
Asstt. Commissioner of Income, Central Circle I, Faridabad
LISA GILL
SUDEEPTI SHARMA
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
