AMANDEEP SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/14057/2025HC Punjab & HaryanaPHHC01077207202516 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, disposing of it in terms of the judgments in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided on 29.07.2024). In those cited cases, the Co-ordinate Bench had allowed similar writ petitions on the same issue. The ratio decidendi is that notices issued under Section 148 by an authority other than the NFAC, contrary to the CBDT circular dated 29.03.2022, are without jurisdiction. The operative direction in the cited cases, and thus in this case, was to grant liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. Any pending applications were also disposed of.

What were the facts?

The petitioner, Amandeep Singh, challenged a notice dated 09.02.2024 under Section 148 of the Income Tax Act, 1961, an assessment order dated 02.01.2025 under Section 147, and a demand notice dated 02.01.2025, along with consequential actions for Assessment Year 2020-2021. The core of the challenge was that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which stipulated that the National Faceless Assessment Centre (NFAC) has exclusive power to issue notices under Section 148. The revenue, represented by the Income Tax Officer and others, did not dispute the petitioner's contention.

What were the issues?

1. Whether the notice dated 09.02.2024 issued under Section 148 of the Income Tax Act, 1961, the assessment order dated 02.01.2025 under Section 147, and the demand notice dated 02.01.2025 for AY 2020-2021 are invalid due to lack of jurisdiction, in light of the CBDT circular dated 29.03.2022 which vests exclusive power to issue Section 148 notices with the NFAC? Assessee's Contention: The petitioner argued that the issuing authority lacked jurisdiction to issue the impugned notices and orders, relying on the CBDT circular dated 29.03.2022, which mandates that the NFAC has exclusive power to issue notices under Section 148 of the Act, 1961. The petitioner cited 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) as covering the present issue. Revenue's Contention: The learned counsel for the Union of India did not dispute the petitioner's contention.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

CWP-14057-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 116

CWP-14057-2025 (O&M) Date of Decision:-16.05.2025 Amandeep Singh

....Petitioner Vs. Income Tax Officer, Ward Sirhind, Punjab & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. V.B. Gupta and Ms. Mamta Gupta, Advocates, for the petitioner. Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 09.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 02.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 02.01.2025 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 disputed the same. 4. We have heard learned counsel for the parties and perused the whole Gaurav Arora 2025.05.21 10:37 I attest to the accuracy and integrity of this document

CWP-14057-2025 2 records of the case. 5. The petitioner has challenged the notice dated 09.02.2024 issued under Section 148 of the Act, 1961; assessment order dated 02.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 02.01.2025 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 16.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.21 10:37 I attest to the accuracy and integrity of this document

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