VISHAL SHARMA vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/2144/2025HC Punjab & HaryanaPHHC01013102202527 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue raised by the petitioner was covered by previous 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 on similar grounds, with liberty granted to the revenue to follow the prescribed procedure under the Income Tax Act, 1961, and proceed accordingly if advised. Consequently, the present writ petition was disposed of in terms of these preceding judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments, implying the quashing of the impugned order and notice, with liberty to the revenue to re-initiate proceedings as per law. No specific issue was left undecided.

What were the facts?

The petitioner, Vishal Sharma, filed a writ petition challenging an order dated 14.03.2024 passed under Section 148A(d) of the Income Tax Act, 1961, and a notice dated 14.03.2024 issued under Section 148 of the Act for Assessment Year 2016-2017. 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 respondents, the Income Tax Officer and Union of India, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the issuing authority had the jurisdiction to issue the order under Section 148A(d) and the notice under Section 148 of the Income Tax Act, 1961, for AY 2016-2017, in light of the CBDT circular dated 29.03.2022. Assessee's contention: The petitioner contended that the issuing authority lacked jurisdiction as the CBDT circular dated 29.03.2022 vests the exclusive power to issue notices under Section 148 of the Act with the NFAC. The petitioner relied on the judgments of a Co-ordinate Bench 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 learned counsel for the Union of India did not dispute the petitioner's contention.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

CWP-2144-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 146 CWP-2144-2025 (O&M) Date of Decision:-27.01.2025 Vishal Sharma ....Petitioner Vs. Income Tax Officer Ward 5(5), Chandigarh & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nikhil Goyal, Advocate for the petitioner Mr. Yogesh Putney, Sr. Standing counsel with Mr. Vaibhav Gupta, Standing counsel for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to order dated 14.03.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short ‘Act 1961”) and notice dated 14.03.2024 issued under Section 148 of Act, 1961 , for AY 2016-2017. 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 2025.01.30 10:43 I attest to the accuracy and integrity of this document

CWP-2144-2025 2 4. We have heard learned counsel for the parties and perused the whole records of the case. 5. The petitioner has challenged the order dated 14.03.2024 issued under Section 148 A(d) of the Act, 1961 and notice dated 14.03.2024 issued under Section 148 of Act, 1961, for AY 2016-2017, 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. (ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 27.01.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.01.30 10:43 I attest to the accuracy and integrity of this document

More judgments on Section 148A

All 3,543 judgments and leading authorities on Section 148A →

Recent GST High Court judgments

Search GST case law →