SUDESH GINOTRA vs. INCOME TAX OFFICER WARD 1(4) FARIDABAD AND OTHERS

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CWP/11663/2025HC Punjab & HaryanaPHHC01065778202507 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
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What did the High Court hold?

The High Court held that the issue raised in the present writ petition was covered by the judgments of its Co-ordinate Benches in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. In those cases, the writ petitions were allowed on similar grounds, granting liberty to the revenue to follow the prescribed procedure under the Act if so advised. Consequently, the present writ petition was disposed of in terms of these earlier judgments. The Court did not explicitly decide on the validity of the notice itself but rather disposed of the petition based on precedent. No specific amount in dispute was mentioned.

What were the facts?

The petitioner, Sudesh Ginotra, challenged a notice dated March 28, 2024, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021, and all consequential actions. 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 respondents, represented by the Income Tax Officer 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, 2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021 is invalid due to lack of jurisdiction of the issuing authority, in light of 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 petitioner argued that the notice was issued without jurisdiction by an authority not empowered by the relevant CBDT circular, rendering it invalid. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. 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 148

AI-generated summary — verify with the full judgment below

CWP-11663-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 162 CWP-11663-2025 (O&M) Date of Decision:-07.05.2025 Sudesh Ginotra ....Petitioner Vs. Income Tax Officer, Ward 1 (4) Faridabad & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2020-2021. 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 28.03.2024 issued Gaurav Arora 2025.05.12 14:17 I attest to the accuracy and integrity of this document

CWP-11663-2025 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2020-2021 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 07.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.12 14:17 I attest to the accuracy and integrity of this document

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