NARENDAR SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/18027/2025HC Punjab & HaryanaPHHC01100132202504 July 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's case and Jasjit Singh's case. In those cited cases, a Co-ordinate Bench had allowed similar writ petitions on the same issue, finding the notices under Section 148 to be invalid due to jurisdictional defects. The Court granted liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly, if so advised. The reasoning was based on the precedent set by the Co-ordinate Bench, which had addressed the jurisdictional challenge arising from the CBDT circular. The operative direction was to dispose of the present petition in line with the earlier judgments, with liberty to the revenue to re-initiate proceedings correctly.

What were the facts?

The petitioner, Narender Singh, challenged a notice dated 29.05.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023, and all consequential actions. The challenge was based on the assertion that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, 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 2(1), Faridabad, and others, did not dispute the petitioner's contention regarding the applicability of prior judgments.

What were the issues?

1. Whether the notice dated 29.05.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2022-2023 is invalid due to lack of jurisdiction of the issuing authority, in light of the CBDT circular dated 29.03.2022, which allegedly vests exclusive power to issue such notices with the NFAC? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961 and CBDT circular dated 29.03.2022). Assessee's Contention: The issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, as per the CBDT circular dated 29.03.2022, which specifically states that the NFAC has exclusive power. The petitioner relies on 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). Revenue's Contention: The revenue did not dispute the issue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-18027-2025 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 117

CWP-18027-2025 Date of decision: 04.07.2025 Narender Singh ...Petitioner Versus Income Tax Officer, Ward 2(1), Faridabad and others ...Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Mr. Rohit Kaura, Mr. Rajiv Sharma, Advocates 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 29.05.2025 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. Gaurav Arora 2025.07.14 16:50 I attest to the accuracy and integrity of this document

CWP-18027-2025 [2] 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 29.05.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 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 04.07.2025 Gaurav Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No Gaurav Arora 2025.07.14 16:50 I attest to the accuracy and integrity of this document

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