DINESH MITTAL HUF vs. INCOME TAX OFFICER AND OTHERS

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CWP/13096/2025HC Punjab & HaryanaPHHC01072723202522 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the petitioner has challenged the notice under Section 148, assessment order under Section 147, and demand notice under Section 156 for AY 2019-2020, citing the CBDT circular dated 29.03.2022 regarding the exclusive power of the NFAC to issue Section 148 notices. The Court observed that a Co-ordinate Bench had previously allowed writ petitions on similar issues in Jatinder Singh Bhangu's case and Jasjit Singh's case, granting liberty to the revenue to follow the prescribed procedure. Since the petitioner's appeal is pending before the Appellate Authority, the High Court disposed of the writ petition with a direction to the Appellate Authority to decide the appeal in terms of the aforementioned judgments. No specific finding was given on the validity of the notices themselves, but the appeal is to be decided based on the precedent.

What were the facts?

The petitioner, Dinesh Mittal HUF, has challenged a notice dated 31.03.2023 under Section 148 of the Income Tax Act, 1961, an assessment order dated 30.03.2024 under Section 147, and a demand notice dated 30.03.2024 under Section 156, all pertaining to Assessment Year 2019-2020. The petitioner argues that the issue is covered by previous judgments of this Court. The petitioner has also filed an appeal before the Appellate Authority, which is currently pending. The revenue has not disputed the petitioner's contentions.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, the assessment order under Section 147, and the demand notice under Section 156, for AY 2019-2020, are valid, considering the CBDT circular dated 29.03.2022 which enumerates that the NFAC has exclusive power to issue notices under Section 148. Assessee's contention: The issue is covered by the judgments of this Court in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. The petitioner has also preferred an appeal which is pending before the Appellate Authority. Revenue's contention: The revenue has not disputed the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 156

AI-generated summary — verify with the full judgment below

CWP-13096-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 156 CWP-13096-2025(O&M) Date of Decision:-22.05.2025 Dinesh Mittal HUF ....Petitioner Vs. Income Tax Officer, Ward 1, Phagwara & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Mr. Rohit Kaura, Mr. Rajiv Sharma, Advocates, 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 31.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 30.03.2024 issued under Section 147 of the Act, 1961; demand notice dated 30.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2019-2020. 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. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. 3. Learned counsel appearing for Union of India has also not disputed the same. Gaurav Arora 2025.05.27 12:52 I attest to the accuracy and integrity of this document

CWP-13096-2025 2 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 31.03.2023 issued under Section 148 of the Act, 1961; assessment order dated 30.03.2024 issued under Section 147 of the Act, 1961; demand notice dated 30.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2019- 2020, 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. Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above. 8. All the pending applications, if any, also stand disposed of. (LISA GILL)

(SUDEEPTI SHARMA) JUDGE JUDGE 22.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.27 12:52 I attest to the accuracy and integrity of this document

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