MANISHA RAINA vs. INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS

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CWP/15576/2025HC Punjab & HaryanaPHHC01085278202527 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 passed by a Co-ordinate Bench in Jatinder Singh Bhangu's case (decided on 19.07.2024) and Jasjit Singh's case (decided on 29.07.2024). These previous judgments had allowed similar writ petitions on the same issue, granting liberty to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The reasoning was based on the petitioner's contention that the issuing authority lacked jurisdiction due to the CBDT circular/notification dated 29.03.2022, which vests exclusive power to issue Section 148 notices in the NFAC. The court found that the revenue did not dispute this contention. The operative direction was to dispose of the petition in terms of the aforementioned precedents, implying that the notice was quashed but the revenue could re-issue it following the correct procedure.

What were the facts?

The petitioner, Manisha Raina, challenged a notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022, and all consequential actions. The challenge was based on the assertion that the issuing authority lacked jurisdiction due to a CBDT circular/notification dated 29.03.2022, which allegedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The respondents, represented by the Income Tax Officer and others, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the notice dated 28.03.2025, issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022, is invalid due to lack of jurisdiction of the issuing authority, in light of the CBDT circular/notification 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 lacked jurisdiction to issue the Section 148 notice, relying on the CBDT circular/notification dated 29.03.2022, which specifies that the NFAC has exclusive power in this regard. 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 regarding the applicability of the cited judgments.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-15576-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 213 CWP-15576-2025 (O&M) Date of Decision:-27.05.2025 Manisha Raina ....Petitioner Vs. Income Tax Officer, Ward 1 (1), Faridabad & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’) and all consequential actions, for AY 2021-2022. 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 28.03.2025 issued Gaurav Arora 2025.05.29 18:35 I attest to the accuracy and integrity of this document

CWP-15576-2025 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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 27.05.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.29 18:35 I attest to the accuracy and integrity of this document

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