PRADEEP KUMAR GUPTA vs. INCOME TAX OFFICER AND OTHERS

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CWP/12945/2025HC Punjab & HaryanaPHHC01071601202507 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. The Court noted that a Co-ordinate Bench had previously decided similar issues in the cases of 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). In those judgments, the writ petitions were allowed, and liberty was granted to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if advised. Following these precedents, the present writ petition was disposed of in terms of the aforementioned judgments. The operative direction was to dispose of the petition in terms of the cited cases, implying that the Section 148 notice was quashed, with liberty to the revenue to re-initiate proceedings correctly if they chose to do so. No issue was expressly left undecided.

What were the facts?

The petitioner, Pradeep Kumar Gupta, challenged a notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022, along with all consequential actions. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular/notification dated March 29, 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 2 (1), Faridabad, and others, did not dispute the petitioner's contention regarding the jurisdiction.

What were the issues?

1. Whether the notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022 is without jurisdiction, in light of the CBDT circular/notification dated March 29, 2022, which allegedly vests exclusive power to issue such notices with the NFAC? (Question of law) Assessee's Contention: The issuing authority lacked jurisdiction to issue the Section 148 notice due to the CBDT circular/notification dated March 29, 2022, which specifically enumerates that the NFAC has exclusive power to issue such notices. Revenue's Contention: The revenue did not dispute the petitioner's contention regarding the jurisdiction.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-12945-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 193 CWP-12945-2025 (O&M) Date of Decision:-07.05.2025 Pradeep Kumar Gupta ....Petitioner Vs. Income Tax Officer Ward 2 (1), Faridabad & 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. 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 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022. 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 28.03.2025 issued Gaurav Arora 2025.05.13 12:04 I attest to the accuracy and integrity of this document

CWP-12945-2025 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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 2025.05.13 12:04 I attest to the accuracy and integrity of this document

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