MANGAL DAS vs. INCOME TAX OFFICER AND OTHERS

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CWP/17904/2025HC Punjab & HaryanaPHHC01098904202503 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh disposed of the writ petition in terms of the judgments passed by a Co-ordinate Bench in Jatinder Singh Bhangu’s case (decided on July 19, 2024) and Jasjit Singh’s case (decided on July 29, 2024). These prior judgments had allowed writ petitions on similar issues, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if advised. The Court noted that the petitioner had challenged the notice under Section 148 and consequential actions for AY 2021-2022 on the ground of lack of jurisdiction by the issuing authority, citing the CBDT circular dated March 29, 2022. The revenue did not dispute this contention. Consequently, the present writ petition was disposed of in line with the precedent, with no specific finding on the merits of the jurisdictional challenge beyond acknowledging the binding precedent. All pending applications were also disposed of.

What were the facts?

The petitioner, Mangal Das, challenged a notice dated June 26, 2025, issued under Section 148 of the Income Tax Act, 1961, along with all consequential actions for Assessment Year 2021-2022. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated March 29, 2022, which purportedly granted exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Income Tax Officer, Ward-3, Khanna, and others, did not dispute the petitioner's contention. The High Court of Punjab and Haryana at Chandigarh considered the matter.

What were the issues?

1. Whether the notice dated June 26, 2025, issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022 is invalid on the grounds that the issuing authority lacked jurisdiction, considering the CBDT circular dated March 29, 2022, which allegedly vests exclusive power with the NFAC to issue such notices (Question of law). Assessee's Contention: The petitioner argued that the notice was issued without jurisdiction, relying on the CBDT circular dated March 29, 2022, which stipulated that the NFAC has exclusive power to issue notices under Section 148. 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

AI-generated summary — verify with the full judgment below

CWP-17904-2025 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 183

CWP-17904-2025 Date of decision: 03.07.2025 Mangal Das ...Petitioner Versus Income Tax Officer, Ward-3, Khanna and Ors.

...Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta and Ms. Mamta Gupta, Advocates 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 26.06.2025 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. Gaurav Arora 2025.07.14 16:28 I attest to the accuracy and integrity of this document

CWP-17904-2025 [2] 5. The petitioner has challenged the notice dated 26.06.2025 issued 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 03.07.2025 Gaurav Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No Gaurav Arora 2025.07.14 16:28 I attest to the accuracy and integrity of this document

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