RAJINDER SINGH vs. INCOME TAX OFFICER AND ANR

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CWP/2764/2025HC Punjab & HaryanaPHHC01014850202531 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the writ petition, disposing of it in terms of the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. The reasoning was that a co-ordinate bench of the High Court had previously allowed writ petitions on the same issue, which was also raised in the present case. In those prior judgments, liberty was granted to the revenue to follow the procedure laid down under the Income Tax Act, 1961, and proceed accordingly if so advised. The operative direction was to dispose of the writ petition in terms of these precedents, implying the quashing of the impugned notice and proceedings, with the option for the revenue to re-initiate the process correctly. No issue was expressly left undecided.

What were the facts?

The petitioner, Rajinder Singh, challenged a notice dated March 27, 2024, issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings for Assessment Year 2020-2021. The challenge was based on the assertion that the issuing authority lacked jurisdiction due to a CBDT circular dated March 29, 2022, which allegedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The revenue, represented by the Income Tax Officer and Union of India, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the notice dated March 27, 2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021 is without jurisdiction in light of the CBDT circular dated March 29, 2022, which purportedly grants exclusive power to the NFAC to issue such notices? (Question of law) Assessee's contentions: The petitioner argued that the issuing authority lacked jurisdiction to issue the Section 148 notice because the CBDT circular dated March 29, 2022, specifically states that the NFAC has exclusive power to issue such notices. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. Revenue's contentions: The learned counsel for the Union of India did not dispute the petitioner's contentions and implicitly conceded that the issue was covered by the cited precedents.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-2764-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 129 CWP-2764-2025 (O&M) Date of Decision:-31.01.2025 Rajinder Singh ....Petitioner Vs. Income Tax Officer, ITO Ward,Sunam & anr. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nitin Kanwar, Advocates for the petitioner Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’) and consequential proceedings, for AY 2020-2021. 2. 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 . 3. Learned counsel appearing for Union of India has also not disputed the same. 4. We have heard learned counsel for the parties and perused the Gaurav Arora 2025.02.05 16:17 I attest to the accuracy and integrity of this document

CWP-2764-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961 and consequential proceedings, 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. 6. A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s 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. 7. 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 8. All the pending applications, if any, also stand disposed of. (ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 31.01.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.05 16:17 I attest to the accuracy and integrity of this document

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