AMAN BATRA vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/11896/2025HC Punjab & HaryanaPHHC01066653202515 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the writ petition, disposing of it in terms of the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. In those cases, a Co-ordinate Bench had allowed similar writ petitions on the same issue. The principle established is that notices under Section 148 of the Income Tax Act, 1961, must be issued by the appropriate authority as per the prevailing circulars and notifications. The Court granted liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly, if so advised. All pending applications were also disposed of.

What were the facts?

The petitioner, Aman Batra, challenged a notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2015-2016. The petitioner argued that the issuing authority lacked jurisdiction to issue the notice, citing a CBDT circular dated 29.03.2022 which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The respondents, represented by the Dy. Commissioner of Income Tax and others, did not dispute the petitioner's contention regarding the relevant precedent.

What were the issues?

1. Whether the notice dated 01.03.2025, issued under Section 148 of the Income Tax Act, 1961, for AY 2015-2016, is invalid on the grounds that the issuing authority lacked jurisdiction. Assessee's Contention: The petitioner contended that the issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, relying on the CBDT circular dated 29.03.2022, which vests exclusive power in the NFAC for issuing such notices. The petitioner cited the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India as precedents. Revenue's Contention: The learned counsel for the Union of India did not dispute the issue raised by the petitioner and the applicability of the cited precedents.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-11896-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 132 CWP-11896-2025 (O&M) Date of Decision:-15.05.2025 Aman Batra ....Petitioner Vs. Dy. Commissioner of Income Tax, Central Central 3, Ludhiana & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta, Advocate Ms Mamta Gupta, Advocate, for the petitioner. Mr. Ranvijay Singh, Sr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2015-2016. 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 01.03.2025 issued Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document

CWP-11896-2025 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2015-2016 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 15.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document

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