KULWINDER SINGH (SINCE DECEASED) THROUGH HIS LEGAL HEIR vs. INCOME TAX OFFICER AND OTHERS

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CWP/4031/2025HC Punjab & HaryanaPHHC01023826202513 February 2025Author: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition in terms of the judgments passed by a Co-ordinate Bench in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided on 29.07.2024). In those cases, the writ petitions were allowed on similar issues, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The High Court noted that the petitioner's issue was covered by these precedents and the revenue did not dispute this. The operative direction was to dispose of the writ petition in line with these earlier judgments.

What were the facts?

The petitioner, Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh, filed a writ petition challenging an order dated 17.03.2024 issued under Section 148A(d) of the Income Tax Act, 1961, and a notice dated 18.03.2024 issued under Section 148 of the Act, both pertaining to Assessment Year 2017-2018. The petitioner contended that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which allegedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The respondents, Income Tax Officer Ward 4(3), Jalandhar & ors., were represented by the Union of India.

What were the issues?

1. Whether the Issuing Authority had the jurisdiction to issue the order dated 17.03.2024 under Section 148A(d) and the notice dated 18.03.2024 under Section 148 of the Income Tax Act, 1961, for AY 2017-2018, in light of the CBDT circular dated 29.03.2022. (Question of law) Assessee's Contention: The petitioner argued that the CBDT circular dated 29.03.2022 specifically states that the NFAC has exclusive power to issue notices under Section 148 of the Act, implying the issuing authority in this case lacked jurisdiction. Revenue's Contention: The learned counsel for the Union of India did not dispute the petitioner's contention.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

CWP-4031-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-4031-2025 (O&M) Date of Decision:-13.02.2025 Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh ....Petitioner Vs. Income Tax Officer Ward 4(3), Jalandhar & ors.

...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Mukul Pampher and Ms. Kajal Garg, Advocate for the petitioner Mr. Varun Issar, Sr. Standing counsel for Mr. Ranvijay Singh, Advocate for the respondent-Union of India. ***

1.

Challenge in the instant writ petition is to order dated 17.03.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 , for AY 2017-2018. 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 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 Gaurav Arora 2025.02.15 11:35 integrity of this document

CWP-4031-2025 2 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 order dated 17.03.2024 issued under Section 148 A(d) of the Act, 1961 and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 for AY 2017-2018, 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 13.02.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.15 11:35 integrity of this document

CWP-4031-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-4031-2025 (O&M) Date of Decision:-13.02.2025 Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh ....Petitioner Vs. Income Tax Officer Ward 4(3), Jalandhar & ors.

...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Mukul Pampher and Ms. Kajal Garg, Advocate for the petitioner Mr. Varun Issar, Sr. Standing counsel for Mr. Ranvijay Singh, Advocate for the respondent-Union of India. ***

1.

Challenge in the instant writ petition is to order dated 17.03.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 , for AY 2017-2018. 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 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 Gaurav Arora 2025.02.15 11:35 integrity of this document

CWP-4031-2025 2 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 order dated 17.03.2024 issued under Section 148 A(d) of the Act, 1961 and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 for AY 2017-2018, 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 13.02.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.15 11:35 integrity of this document

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