AMARPREET KAUR BAWEJA vs. INCOME TAX OFFICER AND OTHERS

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CWP/18926/2025HC Punjab & HaryanaPHHC01104839202510 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. The Court noted that the issue raised by the petitioner was covered by the judgments of a co-ordinate bench in Jatinder Singh Bhangu's case and Jasjit Singh's case. 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 cases, the present writ petition was disposed of in terms of those judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments, implying the quashing of the impugned notice and consequential actions, with liberty to the revenue to initiate fresh proceedings if permissible under the law. All pending applications were also disposed of.

What were the facts?

The petitioner, Amarjit Kaur Baweja, challenged a notice dated 31.03.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions for Assessment Year 2022-2023. The challenge was based on the contention 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 respondents, Income Tax Officer, Ward 6 (1), Ludhiana & ors., were represented by senior standing counsel. The High Court of Punjab and Haryana at Chandigarh heard arguments from both sides.

What were the issues?

1. Whether the notice dated 31.03.2025, 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 with the NFAC to issue such notices (Question of law). Assessee's Contention: The petitioner argued that the issuing authority lacked jurisdiction to issue the notice under Section 148, relying on the CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the NFAC. 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-18926-2025 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 171 CWP-18926-2025 (O&M) Date of Decision:-10.07.2025 Amarjit Kaur Baweja ....Petitioner Vs. Income Tax Officer, Ward 6 (1), Ludhiana & 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 with Ms. Nikita Garg, Jr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 31.03.2025 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. 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 31.03.2025 issued Gaurav Arora 2025.07.18 15:52 I attest to the accuracy and integrity of this document

CWP-18926-2025 (O&M) 2 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 10.07.2025

Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.07.18 15:52 I attest to the accuracy and integrity of this document

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