SATNAM SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/2146/2025HC Punjab & HaryanaPHHC01013084202527 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. It noted that a co-ordinate bench of the same High Court had previously decided similar issues in the cases of 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). In those cases, the writ petitions were allowed on the same grounds raised in the present petition. The revenue was granted liberty to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The present writ petition was disposed of in terms of these earlier judgments. The reasoning was based on the precedent set by the co-ordinate bench regarding the jurisdiction of the issuing authority concerning notices under Section 148 of the Act.

What were the facts?

The petitioner, Satnam Singh, challenged an order dated 30.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961, a notice dated 30.08.2024 under Section 148 of the Act, and consequential proceedings for Assessment Year 2018-2019. The petitioner contended 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, including the Income Tax Officer and Union of India, were represented. The High Court considered the submissions of both parties.

What were the issues?

1. Whether the order dated 30.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961, the notice dated 30.08.2024 under Section 148 of the Act, and consequential proceedings for AY 2018-2019 are without jurisdiction, in light of the CBDT circular dated 29.03.2022 granting exclusive power to the NFAC to issue notices under Section 148 of the Act? (Question of law and fact, concerning Section 148A and Section 148 of the Income Tax Act, 1961). Assessee's Contention: The issuing authority lacked jurisdiction to issue the impugned order and notice, as per the CBDT circular dated 29.03.2022, which vests exclusive power in the NFAC to issue notices under Section 148 of the Act. 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-2146-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-2146-2025 (O&M) Date of Decision:-27.01.2025 Satnam Singh ....Petitioner Vs. Income Tax Officer Ward 1(1), Armitsar & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nikhil Goyal, Advocate for the petitioner Ms. Urvashi Dhugga, Sr. Standing counsel for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to order dated 30.08.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short ‘Act 1961”); notice dated 30.08.2024 issued under Section 148 of the Act, 1961 and consequential proceedings, for AY 2018-2019. 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-2146-2025 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 30.08.2024 issued under Section 148 A(d) of the Act, 1961; notice dated 30.08.2024 issued under Section 148 of the Act, 1961 and consequential proceedings, for AY 2018-2019, 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

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