JASWANT SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/12808/2025HC Punjab & HaryanaPHHC01068844202506 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the writ petition in terms of the judgments passed by a Co-ordinate Bench in Jatinder Singh Bhangu's case (decided on 19.07.2024) and Jasjit Singh's case (decided on 29.07.2024). In those cases, the writ petitions were allowed on similar issues, with liberty granted to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The reasoning was based on the petitioner's contention regarding the lack of jurisdiction of the issuing authority due to the CBDT circular dated 29.03.2022, which was not disputed by the revenue. The operative direction was to dispose of the writ petition in terms of the cited precedents, implying the quashing of the impugned notices and orders, with the possibility of the revenue re-initiating proceedings if they chose to follow the correct procedure.

What were the facts?

The petitioner, Jaswant Singh, challenged a notice dated 08.02.2024 issued under Section 148 of the Income Tax Act, 1961, an assessment order dated 30.01.2025 under Section 147, a demand notice dated 30.01.2025, and all consequential actions for Assessment Year (AY) 2020-2021. The challenge was based on the contention that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which allegedly vested exclusive power to issue Section 148 notices with the National Faceless Assessment Centre (NFAC). The revenue, represented by the Income Tax Officer, Ward Sirhind, Punjab, and others, did not dispute the petitioner's contention.

What were the issues?

1. Whether the notice dated 08.02.2024 issued under Section 148 of the Income Tax Act, 1961, the assessment order dated 30.01.2025 under Section 147, and the demand notice dated 30.01.2025 for AY 2020-2021 are invalid on the grounds that the issuing authority lacked jurisdiction in light of the CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the NFAC to issue such notices? (Question of law and mixed fact and law, turning on Section 148 and Section 147 of the Income Tax Act, 1961, and CBDT Circular dated 29.03.2022). Assessee's Contention: The petitioner argued that the issuing authority had no jurisdiction to issue the impugned notices and orders due to the CBDT circular dated 29.03.2022, which vests exclusive power with 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 revenue did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

CWP-12808-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 177 CWP-12808-2025 (O&M) Date of Decision:-06.05.2025 Jaswant Singh ....Petitioner Vs. Income Tax Officer,Ward Sirhind, Punjab and ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta & Ms. Mamta Gupta, Advocates for the petitioner. Mr. Saruabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 08.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 30.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 30.01.2025 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 Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document

CWP-12808-2025 2 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 08.02.2024 issued under Section 148 of the Act, 1961; assessment order dated 30.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 30.01.2025 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 06.05.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document

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