EVA vs. INCOME TAX OFFICER AND OTHERS

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CWP/13805/2025HC Punjab & HaryanaPHHC01066013202519 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 challenged the notices and orders for AY 2020-2021 in view of the CBDT circular/notification dated 29.03.2022, which purportedly states that the NFAC has exclusive power to issue notices under Section 148 of the Act. The Court referred to its own previous judgments in Jatinder Singh Bhangu's case and Jasjit Singh's case, where similar writ petitions were allowed on the same issue. In those cases, liberty was granted to the revenue to follow the prescribed procedure if advised. However, in the present case, the Court observed that an appeal was pending before the Appellate Authority. Therefore, the writ petition was disposed of with a direction to the Appellate Authority to decide the petitioner's appeal in terms of the aforementioned judgments. The Court did not decide the validity of the notices on merits but directed the appellate authority to consider the issue in light of the precedents.

What were the facts?

The petitioner, Eva, filed a writ petition before the High Court of Punjab and Haryana challenging several notices and orders issued by the Income Tax Officer, Ward 2 (3), Abohar, and others for Assessment Year 2020-2021. These included a notice dated 29.03.2024 under Section 148, an order dated 20.03.2025 under Section 147, a demand notice dated 20.03.2025 under Section 156, and a notice dated 20.03.2025 under Section 270A of the Income Tax Act, 1961. The petitioner argued that the issue was covered by previous judgments of the High Court and that an appeal was pending before the Appellate Authority. The revenue did not dispute these contentions.

What were the issues?

1. Whether the notices and orders issued by the respondent authorities for AY 2020-2021 are invalid in light of the CBDT circular/notification dated 29.03.2022, which allegedly vests exclusive power to issue notices under Section 148 of the Income Tax Act, 1961, with the National Faceless Assessment Centre (NFAC)? (Question of law) Assessee's Contentions: - The issue is covered by the judgments of this 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). - The petitioner has preferred an appeal before the Appellate Authority, which is pending. Revenue's Contentions: - The revenue did not dispute the contentions raised by the petitioner.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 156,Section 270A

AI-generated summary — verify with the full judgment below

CWP-13805-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 166

CWP-13805-2025 (O&M) Date of Decision:-19.05.2025 Eva

....Petitioner Vs. Income Tax Officer, Ward 2 (3), Abohar & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nikhil Goyal and Mr. Rana Gurtej Singh, Advocates, for the petitioner. Mrs. Urvashi Dhugga, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 20.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 20.03.2025 issued under Section 156 of the Act, 1961; notice dated 20.03.2025 issued under Section 270 A of the Act, 1961 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. 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 Gaurav Arora 2025.05.22 17:17 I attest to the accuracy and integrity of this document

CWP-13805-2025 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 29.03.2024 issued under Section 148 of the Act, 1961; order dated 20.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 20.03.2025 issued under Section 156 of the Act, 1961; notice dated 20.03.2025 issued under Section 270 A of the Act, 1961 and all consequential actions, for AY 2020-2021, 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 19.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.22 17:17 I attest to the accuracy and integrity of this document

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