JASPAL SINGH vs. INCOME TAX OFFICER

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CWP/13533/2025HC Punjab & HaryanaPHHC01074859202513 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
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What did the High Court hold?

The High Court allowed the writ petition. The Court noted that the issue raised by the petitioner was covered by previous judgments of a Co-ordinate Bench in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, the writ petitions were allowed on similar grounds, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. Consequently, the present writ petition was disposed of in terms of these earlier judgments. The Court did not expressly leave any issue undecided. The operative direction was to dispose of the petition in terms of the cited precedents.

What were the facts?

The petitioner, Jaspal Singh, challenged a notice dated 27.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2023-2024. The challenge was based on the contention that the issuing authority lacked jurisdiction. The petitioner argued that according to a CBDT circular/notification dated 29.03.2022, only the National Faceless Assessment Centre (NFAC) has the exclusive power to issue such notices. The revenue, represented by the Income Tax Officer Ward 1 (4), Mansa, Punjab, 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 27.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2023-2024 is invalid due to lack of jurisdiction of the issuing authority, in light of the CBDT circular/notification dated 29.03.2022? Assessee's Contentions: The petitioner argued that the issuing authority had no jurisdiction to issue the notice under Section 148, as per the CBDT circular/notification dated 29.03.2022, which vests exclusive power to issue such notices with the NFAC. The petitioner relied on the judgments of a Co-ordinate Bench of the High Court 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 Contentions: The learned counsel appearing for the Union of India did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-13533-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 159 CWP-13533-2025 (O&M) Date of Decision:-13.05.2025 Jaspal Singh ....Petitioner Vs. Income Tax Officer Ward 1 (4), Mansa Punjab ...Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. S.K. Mukhi, Advocate with Mr. Iqbal Roshan, Advocate, for the petitioner. Mrs. Urvashi Dhugga, Sr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 27.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2023-2024. 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 27.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY Gaurav Arora 2025.05.16 16:39 I attest to the accuracy and integrity of this document

CWP-13533-2025 2 2023-2024 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 13.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.16 16:39 I attest to the accuracy and integrity of this document

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