GAGANDEEP SINGH vs. INCOME TAX OFFICER

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CWP/10737/2025HC Punjab & HaryanaPHHC01059126202509 April 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the issue raised in the writ petition was identical to those decided in the cases of Jatinder Singh Bhangu and Jasjit Singh by a Co-ordinate Bench of the same Court. In those cases, the writ petitions were allowed, granting liberty to the revenue to follow the prescribed procedure under the Act if so advised. Since an appeal was pending before the Appellate Authority in the present case, the 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 Court did not decide the validity of the notice or order on merits but directed the pending appeal to be decided in light of the precedent.

What were the facts?

The petitioner, Gagandeep Singh, challenged a notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961, an order dated 18.03.2025 under Section 147 read with Section 144 of the Act, and consequential actions for Assessment Year 2016-2017. The petitioner argued that the National Faceless Assessment Centre (NFAC) has exclusive power to issue Section 148 notices, as per a CBDT circular dated 29.03.2022. The petitioner also stated that an appeal was pending before the Appellate Authority. The respondent, Income Tax Officer, Ward 1, Hoshiarpur, did not dispute the petitioner's contentions.

What were the issues?

1. Whether the notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961, and the consequential order dated 18.03.2025 under Section 147 read with Section 144 of the Act, 1961, are valid, considering the exclusive power of the NFAC to issue such notices as per CBDT circular dated 29.03.2022? (Question of law). Assessee's Contentions: The petitioner contended that the issue is covered by the judgments of this Court 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), which held that the NFAC has exclusive power to issue Section 148 notices. The petitioner also noted that an appeal is pending before the Appellate Authority. Revenue's Contentions: The learned counsel for the Union of India did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144

AI-generated summary — verify with the full judgment below

CWP-10737-2025 1 N THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 237

CWP-10737-2025 (O&M) Date of Decision:-09.04.2025 Gagandeep Singh ....Petitioner Vs. Income Tax Officer, Ward 1, Hoshiarpur ...Respondent CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. S.K. Mukhi, Advocate with Mr. Iqbal Roshan, 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 06.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 18.03.2025 issued under Section 147 read with Section 144 of the Act, 1961 and consequential actions, for AY 2016-2017. 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. Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document

CWP-10737-2025 2 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 06.04.2023 issued under Section 148 of the Act, 1961; order dated 18.03.2025 issued under Section 147 read with Section 144 of the Act, 1961 and consequential actions, for AY 2016-2017, 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 09.04.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document

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