PARVEEN KUMAR vs. INCOME TAX OFFICER AND ORS

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CWP/2248/2025HC Punjab & HaryanaPHHC01013290202528 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 in the present writ petition was covered by its previous judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. In those cases, the writ petitions were allowed, granting liberty 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 prior decisions. The operative direction was to dispose of the petition in line with the precedent, implying the notice was quashed but allowing the revenue to re-initiate proceedings correctly. No issue was expressly left undecided.

What were the facts?

The petitioner, Parveen Kumar, filed a writ petition challenging a notice dated 09.04.2024 issued under Section 148 of the Income Tax Act, 1961, and consequential proceedings for Assessment Year 2017-2018. The petitioner argued that the issuing authority lacked jurisdiction due to CBDT Circular/Notification dated 29.03.2022, which vests exclusive power to issue such notices with the National Faceless Assessment Centre (NFAC). The respondents, including the Income Tax Officer and Union of India, did not dispute this contention. The High Court had previously dealt with similar issues in CWP No. 15745-2024 (Jatinder Singh Bhangu vs. Union of India) and CWP No. 21509-2023 (Jasjit Singh vs. Union of India).

What were the issues?

1. Whether the notice dated 09.04.2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2017-2018, is without jurisdiction, considering the CBDT Circular/Notification dated 29.03.2022. (Question of law) Assessee's contentions: The issuing authority lacked jurisdiction to issue the notice under Section 148 of the Act, 1961, as per the CBDT Circular/Notification dated 29.03.2022, which stipulates that the NFAC has exclusive power for such issuances. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. Revenue's contentions: The learned counsel for the Union of India did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-2248-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 140 CWP-2248-2025 (O&M) Date of Decision:-28.01.2025 Parveen Kumar

....Petitioner Vs. Income Tax Officer, Ward-1, Sirsa & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishal Sharda, Advocates for the petitioner Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V.Vedika Rao, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 09.04.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and consequential proceedings, for AY 2017-2018. 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 Gaurav Arora 2025.01.30 14:40 I attest to the accuracy and integrity of this document

CWP-2248-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 09.04.2024 issued under Section 148 of the Act, 1961 and consequential proceedings, for AY 2017-2018, 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 28.01.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.01.30 14:40 I attest to the accuracy and integrity of this document

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