AdvertisementACIT Vs Rudra Alloys Private Limited (Supreme Court of India) The matter arose from a writ petition before the Punjab and Haryana High Court 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 authority issuing the notice lacked jurisdiction in view of the CBDT notification dated 29.03.2022 issued under Section 151A, which, according to the petitioner, conferred exclusive authority upon the National Faceless Assessment Centre (NFAC) to issue notices u...