TEAM INFRASTRUCTURES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18273/2025HC Punjab & HaryanaPHHC01101269202507 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
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What did the High Court hold?

The High Court allowed the writ petition. The Court noted that the issue raised by the petitioner was identical to the issues decided in the cases of Jatinder Singh Bhangu and Jasjit Singh by a co-ordinate bench of the same High Court. In those cases, the writ petitions were allowed, and liberty was granted to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. Therefore, following the precedent set in the aforementioned judgments, the present writ petition was disposed of in terms of those decisions. The operative direction was to dispose of the petition in terms of the cited judgments, implying that the notice under Section 148 was quashed, with liberty to the revenue to issue a fresh notice if permissible under the law and procedure. No specific amount in dispute was recorded.

What were the facts?

The petitioner, Team Infrastructures Pvt. Ltd., filed a writ petition challenging a notice dated 20.06.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions for Assessment Year 2019-2020. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which vests exclusive power to issue such notices with the National Faceless Assessment Centre (NFAC). The revenue, represented by the Assistant Commissioner of Income Tax, Circle 3 (1), Gurgaon, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the notice dated 20.06.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2019-2020 is without jurisdiction, in light of the CBDT circular dated 29.03.2022, which designates the NFAC with exclusive power to issue such notices? (Question of law and fact, concerning Section 148 of the Act, 1961 and CBDT Circular dated 29.03.2022). Assessee's contentions: The petitioner contended that 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 grants exclusive power to the NFAC. The petitioner relied 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 contentions: The revenue 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-18273-2025 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 165 CWP-18273-2025 (O&M) Date of Decision:-07.07.2025 Team Infrastructures Pvt. Ltd. ....Petitioner Vs. Asstt. Commissioner of Income Tax, Circle 3 (1), Gurgaon & 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. 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 20.06.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2019-2020. 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 20.06.2025 issued Gaurav Arora 2025.07.11 16:02 I attest to the accuracy and integrity of this document

CWP-18273-2025 (O&M) 2 under Section 148 of the Act, 1961 and all consequential actions, for AY 2019-2020 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 07.07.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.07.11 16:02 I attest to the accuracy and integrity of this document

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