HARPREET SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/14879/2025HC Punjab & HaryanaPHHC01080879202522 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition in terms of the judgments in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cited cases, a co-ordinate bench had allowed the writ petitions on similar issues, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The reasoning implies that the notice was likely issued without proper jurisdiction as per the CBDT circular, and the revenue was given an opportunity to re-initiate the process correctly. The operative direction was to dispose of the petition in terms of the aforementioned precedents, effectively quashing the impugned notice and allowing the revenue to take fresh steps if permissible under law. No specific issue was left undecided.

What were the facts?

The petitioner, Harpreet Singh, challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which allegedly vested exclusive power to issue such notices with the National Faceless Assessment Centre (NFAC). The revenue, represented by the Senior Standing Counsel, did not dispute the petitioner's contention. The High Court of Punjab and Haryana considered the case in light of previous judgments by a co-ordinate bench in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India.

What were the issues?

1. Whether the notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2022-2023 is without jurisdiction, in view of the CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the NFAC to issue such notices? Assessee's Contention: The petitioner argued that the issuing authority had no jurisdiction to issue the Section 148 notice based on the CBDT circular dated 29.03.2022, which specifically enumerates that the NFAC has exclusive power to issue notices under Section 148 of the Act, 1961. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. Revenue's Contention: 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-14879-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 183 CWP-14879-2025 (O&M) Date of Decision:-22.05.2025 Harpreet Singh ....Petitioner Vs. Income Tax Officer, Ward 6 (1), Ludhiana & 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. Ranvijay Singh, Sr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2022-2023. 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 30.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY Gaurav Arora 2025.05.27 12:52 I attest to the accuracy and integrity of this document

CWP-14879-2025 2 2022-2023 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 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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