KARANVEER SINGH vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/10431/2025HC Punjab & HaryanaPHHC01056842202509 April 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
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What did the High Court hold?

The High Court held that the issue raised by the petitioner was covered by previous judgments of a Co-ordinate Bench in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023), both decided in July 2024. In those cases, writ petitions were allowed on identical grounds, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, if they were so advised. Consequently, the present writ petition was disposed of in terms of these prior judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments, implying the quashing of the impugned notice with liberty to the revenue to proceed afresh if permissible.

What were the facts?

The petitioner, Karanveer Singh, challenged a notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated March 29, 2022, which stipulated that the National Faceless Assessment Centre (NFAC) has exclusive power to issue such notices. The revenue, represented by the Assistant Commissioner of Income Tax Officer, Circle 4, Jalandhar, and others, did not dispute this contention. The High Court of Punjab and Haryana at Chandigarh considered the matter.

What were the issues?

1. Whether the notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022, is without jurisdiction, considering the CBDT circular dated March 29, 2022, which vests exclusive power to issue such notices with the NFAC? (Question of law). Assessee's contention: The issuing authority lacked jurisdiction to issue the notice under Section 148 of the Act, 1961, in light of the CBDT circular dated March 29, 2022, which mandates that the NFAC has exclusive power for such issuances. Revenue's contention: The revenue did not dispute the assessee's contention.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-10431-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 177 CWP-10431-2025 (O&M) Date of Decision:-09.04.2025 Karanveer Singh ....Petitioner Vs. ASSTT. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 4, JALANDHAR AND OTHERS ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta, Advocate Ms. Uma Bharti, Advocate, for the petitioner Mr. Ranvijay Singh, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022. 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 whole records of the case. 5. The petitioner has challenged the notice dated 28.03.2025 issued Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

CWP-10431-2025 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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 09.04.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

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