SIKANDER SINGH vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/17910/2025HC Punjab & HaryanaPHHC01097457202503 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 in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, a co-ordinate bench had allowed the writ petitions on similar issues, finding that the issuing authority lacked jurisdiction. The court granted liberty to the revenue to follow the procedure laid down under the Income Tax Act, 1961, and proceed accordingly, if so advised. The present judgment follows this precedent, effectively quashing the impugned notice and consequential actions, but allowing the revenue an opportunity to re-initiate proceedings correctly if they choose to do so. The ratio decidendi is that notices under Section 148 must be issued by the competent authority as prescribed by law and relevant circulars, and failure to do so renders the notice invalid. All pending applications were also disposed of.

What were the facts?

The petitioner, Sikander Singh, challenged a notice dated 14.06.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions for Assessment Year 2021-2022. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Income Tax Officer and Standing Counsel, did not dispute the petitioner's contentions. The High Court of Punjab and Haryana at Chandigarh considered the case in light of previous judgments by a co-ordinate bench.

What were the issues?

1. Whether the notice dated 14.06.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022 is invalid due to lack of jurisdiction by the issuing authority, in light of CBDT circular dated 29.03.2022, which allegedly vests exclusive power in the NFAC to issue such notices? (Question of law). Assessee's contentions: The petitioner argued that the issuing authority had no jurisdiction to issue the notice under Section 148, relying on the CBDT circular dated 29.03.2022, which purportedly states that the NFAC has exclusive power to issue such notices. 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 contentions: 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-17910-2025 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 187

CWP-17910-2025 Date of decision: 03.07.2025 Sikander Singh ...Petitioner Versus Income Tax Officer, Ward Gurdaspur 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. Ms. Nisha, Advocate for Ms. Urvashi Dhugga, Sr. Standing counsel for the respondents *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 14.06.2025 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 Gaurav Arora 2025.07.14 16:28 I attest to the accuracy and integrity of this document

CWP-17910-2025 [2] whole records of the case. 5. The petitioner has challenged the notice dated 14.06.2025 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

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →