Dismissed

Kbb Nuts Private Limited v. Acit/Dcit Central Circle Amritsar

Punjab & Haryana HC11 Sept 2026CWP/860/2025

Case brief

AI extract

What is this about?

The bench disposed of the writ petition challenging a notice issued under Section 148 and order under Section 147 of the Income Tax Act for AY 2020-2021. The court followed co-ordinate judgments to dismiss the challenge regarding jurisdiction, granting liberty to the revenue to follow the statutory procedure.

What did the court decide?

Liberty granted to the revenue to follow the procedure laid down under the Act and proceed accordingly if so advised.

Kbb Nuts Private Limited Vs Acit/Dcit Central Circle… — Income Tax | Punjab & Haryana HC (2026)

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CWP-860-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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131

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CWP-860-2025 (O&M) Date of Decision:-15.01.2025

KBB Nuts Pvt. Ltd.

....Petitioner

Vs.

ACIT/DCIT Central Circle Amritsar and anr. ...Respondents

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CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. Abhishek Sharma, Advocate and Mr. Vishal Gupta, Advocate (Through VC) for the petitioner

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Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel and Ms. Muskan Gupta, Advocate for the respondent-Union of India.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 14.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and ordere ated 08.11.2024 issued under Section 147 of the Act, 1961, for AY 2020-2021.

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Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by the judgment passed by a Co-ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others , passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023 and other connected matters), decided on 29.07.2024 .

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Learned counsel appearing for Union of India has also not

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Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document

CWP-860-2025

disputed the same.

We have heard learned counsel for the parties and perused the whole records of the case.

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The petitioner has challenged the notice dated 14.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and ordere ated 08.11.2024 issued under Section 147 of the Act, 1961, for AY 2020-2021, 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.

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A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s

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case (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.

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In view of the above, the present writ petition is disposed of, in terms of Jatinder Singh Bhangu’s case (supra), decided on 19.07.2024 and Jasjit Singh’s case (supra), decided on 29.07.2024

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All the pending applications, if any, also stand disposed of.

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

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15.01.2025 Gaurav Arora

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Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document

Kbb Nuts Private Limited v. Acit/Dcit Central Circle Amritsar

Case brief

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Kbb Nuts Private Limited v. Acit/Dcit Central Circle Amritsar

Case brief

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What did the court decide?

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