KAMAL DEEP SINGH vs. INCOME TAX OFFICER

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CWP/24988/2025HC Punjab & HaryanaPHHC01135032202515 September 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to pursue his remedy before the correct jurisdictional court. This decision was based on the respondent's submission that the petitioner's PAN was registered in Bihar and the notice under Section 148 of the Income Tax Act was issued by the Income Tax Officer in Muzaffarpur, Bihar, indicating that the Punjab & Haryana High Court was not the appropriate forum. No decision was made on the merits of the case.

What were the facts?

The petitioner, Kamal Deep Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondent, Income Tax Officer, Muzaffarpur, Bihar, pointed out that the petitioner's PAN is registered in Bihar and the notice under Section 148 of the Income Tax Act was issued by the Income Tax Officer, Ward 1(1), Muzaffarpur, Bihar. In light of this jurisdictional issue, the learned counsel for the petitioner sought to withdraw the writ petition. The Court was informed that the petitioner intended to pursue his remedy before the correct jurisdictional court.

What were the issues?

1. Whether the High Court of Punjab & Haryana at Chandigarh has the correct jurisdiction to entertain the writ petition filed by the petitioner, Kamal Deep Singh, challenging a notice issued under Section 148 of the Income Tax Act, 1961, by an Income Tax Officer in Muzaffarpur, Bihar, considering the petitioner's PAN is registered in Bihar. Contentions: Assessee: The petitioner sought to withdraw the writ petition with liberty to avail his remedy before the correct jurisdictional court, implying an acknowledgment of the jurisdictional defect. Revenue: The respondent pointed out the jurisdictional issue, stating that the petitioner's PAN lies in Bihar and the notice was issued by an Income Tax Officer in Muzaffarpur, Bihar.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

144

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH

CWP No.24988 of 2025 Date of Decision:15.09.2025

Kamal Deep Singh …Petitioner

Versus

Income Tax Officer, Muzaffarpur, Bihar

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL

HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. S.K.Mukhi, Advocate

for the petitioner (joined through Video-Conferencing).

Mr. Ranvijay Singh, Senior Standing counsel with

Ms. Nikita Garg, Junior Standing counsel

for respondent-Income Tax Department.

* * * * LISA GILL, J. (Oral)

1.

Learned counsel for respondent points out that petitioner’s PAN lies in Bihar and notice under Section 148 of Income Tax Act has been issued by Income Tax Officer, Ward 1(1), Muzaffarpur, Bihar.

2.

In view of above, learned counsel for petitioner seeks to withdraw this writ-petition with liberty to petitioner to avail his remedy before correct juri ictional Court.

3.

Writ-petition is, accordingly, dismissed as withdrawn with liberty afore-said.

(LISA GILL) JUDGE

15.09.

2025

(MEENAKSHI I. MEHTA) seema

JUDGE

Whether speaking/reasoned: Yes/No

Whether Reportable: Yes/No SEEMA SHARMA 2025.09.18 11:23 I attest to the accuracy and authenticity of this order/judgment

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