VIJENDER SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/3763/2025HC Punjab & HaryanaPHHC01021835202511 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the issue raised by the petitioner was covered by previous judgments of a co-ordinate bench in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, the writ petitions were allowed, with liberty granted to the revenue to follow the prescribed procedure under the Act if they so advised. Since the present case involved a pending appeal before the Appellate Authority, the High Court disposed of the writ petition with a direction to the Appellate Authority to decide the petitioner's appeal in terms of the aforementioned judgments. The operative direction was to the Appellate Authority to decide the appeal based on the precedent, effectively remanding the decision-making process to the appellate level for adjudication in line with the High Court's prior rulings.

What were the facts?

The petitioner, Vijender Singh, challenged multiple notices issued by the Income Tax Department for Assessment Year 2019-2020. These included notices under Sections 148, 147, 156, 271AAC(1), 272A(1)(d), and 270A of the Income Tax Act, 1961, along with consequential actions. The primary ground for challenge was that the notice dated 31.03.2023 under Section 148 was issued without jurisdiction, as it was purportedly issued by the 'JAO' (Joint Assessing Officer) instead of the 'NFAC' (National Faceless Assessment Centre), contrary to CBDT circular/notification dated 29.03.2022. The petitioner also stated that an appeal was pending before the Appellate Authority.

What were the issues?

1. Whether the notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961, is without jurisdiction and invalid because it was issued by the 'JAO' instead of the 'NFAC', as mandated by the CBDT circular/notification dated 29.03.2022? (Question of law) Assessee's contention: The petitioner argued that the Section 148 notice was issued by an unauthorized authority ('JAO' instead of 'NFAC'), rendering it invalid. They relied on judgments from a co-ordinate bench of the High Court in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. Revenue's contention: The learned counsel for the Union of India did not dispute the petitioner's submissions regarding the applicability of the cited judgments.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 156,Section 271AAC(1),Section 272A(1)(d),Section 270A

AI-generated summary — verify with the full judgment below

CWP-3763-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 123

CWP-3763-2025 (O&M) Date of Decision:-11.02.2025 Vijender Singh

....Petitioner Vs. Income Tax Officer, Ward-I, Jind and others ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nikhil Goyal, Advocate for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V. Vedika Rao, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 31.03.2023 issued under Section 148 of the Income notice Tax Act, 1961 (for short ‘Act 1961”); notice dated 25.01.2024 issued under Section 147 of the Act, 1961 ; demand notice dated 25.01.2024 issued under Section 156 of the Act, 1961; notice dated 25.01.2024 issued under Section 271AAC(1) of the Act, 1961; show cause notice dated 10.04.2024 issued under Section 271AAC(1) of the Act, 1961; notice dated 25.01.2024 issued under Section 272A(1) (d) of the Act, 1961; show cause notice under Section 272A(1) (d) of the Act, 1961, notice dated 25.01.2024 issued under Section 270A of the Act, 1961 and show cause notice issued under Section 270A of the Act, 1961 and all Gaurav Arora 2025.02.18 15:41 I attest to the accuracy and integrity of this document

CWP-3763-2025 2 consequential actions, for AY 2019-2020, since the notice dated 31.03.2023 issued under Section 148 of the Act, 1961 was without jurisdiction and issued by ‘JAO’ instead of ‘NFAC’ . 2. Learned counsel for the petitioner contends that the issue involved in the above 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. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. 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 whole records of the case. 5. The petitioner has challenged the notice dated 31.03.2023 issued under Section 148 of the Income notice Tax Act, 1961 (for short ‘Act 1961”); notice dated 25.01.2024 issued under Section 147 of the Act, 1961 ; demand notice dated 25.01.2024 issued under Section 156 of the Act, 1961; notice dated 25.01.2024 issued under Section 271AAC(1) of the Act, 1961; show cause notice dated 10.04.2024 issued under Section 271AAC(1) of the Act, 1961; notice dated 25.01.2024 issued under Section 272A(1) (d) of the Act, 1961; show cause notice under Section 272A(1) (d) of the Act, 1961, notice dated 25.01.2024 issued under Section 270A of the Act, 1961 and Gaurav Arora 2025.02.18 15:41 I attest to the accuracy and integrity of this document

CWP-3763-2025 3 show cause notice issued under Section 270A of the Act, 1961 and all consequential actions, for AY 2019-2020, since the notice dated 31.03.2023 issued under Section 148 of the Act, 1961 was without jurisdiction and issued by ‘JAO’ instead of ‘NFAC’, 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. Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above. 8. All the pending applications, if any, also stand disposed of. (ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 11.02.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.18 15:41 I attest to the accuracy and integrity of this document

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