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

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CWP/11124/2025HC Punjab & HaryanaPHHC01060664202524 April 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue involved in the present writ petition was covered by the judgments of a Co-ordinate Bench in Jatinder Singh Bhangu vs. Union of India and others and Jasjit Singh vs. Union of India and others. In those cases, the writ petitions were allowed on similar grounds, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. Consequently, the present writ petition was disposed of in terms of these previous judgments. The operative direction was to dispose of the petition in terms of the cited precedents, implying the notice was quashed with liberty to the revenue to issue a fresh notice following the correct procedure. No issue was expressly left undecided.

What were the facts?

The petitioner, Janta Land Promoters Pvt. Ltd., filed a writ petition challenging a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023, and all consequential actions. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular/notification dated 29.03.2022, which purportedly granted exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Income Tax Officer, Ward 6 (1), Chd. & ors., did not dispute the petitioner's contention. The High Court of Punjab and Haryana at Chandigarh considered the submissions and the records.

What were the issues?

1. Whether the notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2022-2023 is valid, considering the jurisdiction of the issuing authority in light of the CBDT circular/notification dated 29.03.2022? (Question of law) Assessee's Contention: The petitioner contended that the issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, as per the CBDT circular/notification dated 29.03.2022, which vests exclusive power in the NFAC. 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 learned counsel appearing for the Union of India 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-11124-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 174 CWP-11124-2025 (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 2022-2023. 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 2025.05.01 15:44 I attest to the accuracy and integrity of this document

CWP-11124-2025 2 2022-2023 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 2025.05.01 15:44 I attest to the accuracy and integrity of this document

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