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Section 148 Notice Quashed for Lack of NFAC Jurisdiction: P&H HC
Case Law Details
- Case Name
- Rudra Alloys Pvt. Ltd. Vs ACIT (Punjab And Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Punjab and Haryana HC
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Rudra Alloys Pvt. Ltd. Vs ACIT (Punjab And Haryana High Court)
The Punjab and Haryana High Court decided a writ petition challenging a notice dated 28.06.2025 issued under Section 148 of the Income-tax Act, 1961, along with all consequential proceedings for Assessment Year 2021-22. The petitioner contended that the issuing authority lacked jurisdiction in view of the CBDT notification/circular dated 29.03.2022, which specifically provided that the National Faceless Assessment Centre (NFAC) had the exclusive power to issue notices under Section 148 of the Act.
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