PARMINDER SINGH SEHGAL vs. ASSISTANT COMMISSIONER OF INCOME TAX AND ANR

CWP/3455/2022HC Punjab & HaryanaPHHC01017257202218 April 2026Author: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryRemanded

Facts

The petitioner, Parminder Singh Sehgal, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh challenging a notice dated 31.03.2021, dispatched on or after 01.04.2021, issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2013-14. The respondent was the Assistant Commissioner of Income Tax. The revenue conceded that the impugned notice should be treated as a notice under Section 148A(b) of the Act, in light of the Supreme Court's decision in Union of India and others vs. Ashish Agarwal. This concession satisfied the petitioner.

Held

The High Court accepted the concession made by the revenue. It was held that the impugned notice dated 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961, should be treated as a notice under Section 148A(b) of the Act, following the Supreme Court's decision in Union of India and others vs. Ashish Agarwal. Consequently, the petition was disposed of with a direction to the respondent-revenue to proceed from the stage of the notice under Section 148A(b) of the Act. The petitioner was granted liberty to raise all available pleas and defenses during the proceedings. No issue was left undecided.

Key Issues

1. Whether the notice dated 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961, should be treated as a notice under Section 148A(b) of the Act? (Question of law, turning on Section 148 and Section 148A of the Income Tax Act, 1961). The revenue argued that in terms of the law laid down by the Supreme Court in Union of India and others vs. Ashish Agarwal (2023) 1 SCC 617, the impugned notice dated 31.03.2021, dispatched to the petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961, should be treated as notice under Section 148A(b) of the Act. The petitioner's counsel agreed with this concession.

Sections Cited

Section 148, Section 148A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 201(107) CWP-3455-2022 Date of decision : 18.04.2026 Parminder Singh Sehgal

.…. Petitioner Versus Assistant Commissioner of Income Tax and another

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Ms. Radhika Suri, Senior Advocate, with Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel, with

Mr. Vaibhav Gupta, Junior Standing Counsel, and

Ms. Kavita, Advocate, for the Income Tax Department. * * * * * petitioner on or after 01.04.2021, for the assessment year 2013-14, under Section 148 of the Income Tax Act, 1961 (for short-the Act) be treated as notice under Section 148A(b) of the Act.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →