ALKA DOGRA vs. UNION OF INDIA AND OTHERS

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CWP/2926/2025HC Punjab & HaryanaPHHC01013944202503 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the writ petition. The Court relied on its previous judgments in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided on 29.07.2024). In those cases, similar writ petitions were allowed on the same issue, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. Consequently, the present writ petition was disposed of in terms of these prior judgments. The operative direction was to dispose of the petition in terms of the cited judgments, implying the notice was quashed but with liberty to the revenue to re-issue if procedures were followed correctly. No issue was expressly left undecided.

What were the facts?

The petitioner, Alka Dogra, challenged a notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which stipulated that the National Faceless Assessment Centre (NFAC) has exclusive power to issue such notices. The revenue, represented by Union of India and others, did not dispute this contention. The High Court of Punjab and Haryana at Chandigarh considered the matter.

What were the issues?

1. Whether the notice dated 22.03.2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021, is invalid on the ground that the issuing authority lacked jurisdiction in view of the CBDT circular dated 29.03.2022, which vests exclusive power to issue such notices with the NFAC? (Question of law) Assessee's contention: 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. Revenue's contention: 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-2926-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 133 CWP-2926-2025 (O&M) Date of Decision:-03.02.2025 Alka Dogra

....Petitioner Vs. Union of India & ors.

...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Anurag Sharma, Advocates for the petitioner Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”), for AY 2020-2021. 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 2025.02.05 16:19 I attest to the accuracy and integrity of this document

CWP-2926-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 22.03.2024 issued under Section 148 of the Act, 1961, for AY 2020-2021, 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 03.02.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.05 16:19 I attest to the accuracy and integrity of this document

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