JANTA LAND PROMOTERS PRIVATE LIMITED vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/11088/2025HC Punjab & HaryanaPHHC01060232202524 April 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. The Court noted that a co-ordinate bench had previously decided similar issues in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, the writ petitions were allowed on the same grounds raised by the petitioner, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if advised. Therefore, following the precedent set in the aforementioned cases, the present writ petition was disposed of in terms of those judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments, implying the quashing of the impugned notice and consequential actions, with liberty to the revenue to proceed afresh if permissible under law. All pending applications were also disposed of.

What were the facts?

The petitioner, Janta Land Promoters Pvt. Ltd., challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions for Assessment Year 2023-2024. The petitioner contended that the issuing authority lacked jurisdiction to issue the notice, citing a CBDT circular/notification dated 29.03.2022 which allegedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Income Tax Officer and others, did not dispute the petitioner's contention.

What were the issues?

1. Whether the notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2023-2024 is invalid due to lack of jurisdiction of the issuing authority, in light of the CBDT circular/notification dated 29.03.2022. (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961 and CBDT notification dated 29.03.2022). Assessee's contention: The issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, as the CBDT circular/notification dated 29.03.2022 vests exclusive power in the NFAC to issue such notices. The petitioner relied on the judgments 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). Revenue's contention: The revenue did not dispute the petitioner's contention.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-11088-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 166 CWP-11088-2025 (O&M) Date of Decision:-24.04.2025 Janta Land Promoters Pvt. Ltd. ....Petitioner Vs. Income Tax Officer, Ward 6 (1), Chd. & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta, Advocate Mr. Hunny Bajaj, Advocate, for the petitioner. Mr. Vaibhav Gupta, Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2023-2024. 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 30.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY Gaurav Arora 2025.04.28 17:50 I attest to the accuracy and integrity of this document

CWP-11088-2025 2 2023-2024 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. (LISA GILL)

(SUDEEPTI SHARMA) JUDGE JUDGE 24.04.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.28 17:50 I attest to the accuracy and integrity of this document

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →