RAJWINDER SINGH vs. UNION OF INDIA AND OTHERS

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CWP/3914/2025HC Punjab & HaryanaPHHC01022623202513 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, disposing of it in terms of the judgments passed by a Co-ordinate Bench in Jatinder Singh Bhangu vs. Union of India and others (decided on July 19, 2024) and Jasjit Singh vs. Union of India and others (decided on July 29, 2024). These prior judgments had allowed similar writ petitions on the same issue, granting liberty to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The principle established is that notices under Section 148 issued without jurisdiction, as per the CBDT circular, are liable to be quashed, with liberty to the revenue to re-initiate proceedings following the correct procedure. The operative direction was to dispose of the petition in line with the cited precedents.

What were the facts?

The petitioner, Rajwinder Singh, filed a writ petition challenging a notice dated March 26, 2024, issued under Section 148 of the Income Tax Act, 1961, an approval dated March 26, 2024, under Section 151 of the Act, and consequential proceedings for Assessment Year 2020-2021. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated March 29, 2022, which vested exclusive power to issue Section 148 notices in the National Faceless Assessment Centre (NFAC). The revenue did not dispute this contention.

What were the issues?

1. Whether the notice dated March 26, 2024, issued under Section 148 of the Income Tax Act, 1961, and the consequential proceedings for AY 2020-2021 are invalid on the ground that the issuing authority lacked jurisdiction, in light of the CBDT circular dated March 29, 2022, which grants exclusive power to the NFAC to issue such notices? Assessee's contention: The petitioner argued that the issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, citing the CBDT circular dated March 29, 2022, which stipulates that the NFAC has exclusive power in this regard. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and others and Jasjit Singh vs. Union of India and others. 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,Section 151

AI-generated summary — verify with the full judgment below

CWP-3914-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 139-L CWP-3914-2025 (O&M) Date of Decision:-13.02.2025 Rajwinder Singh

....Petitioner Vs. Union of India & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Karan Nehra, Advocate for the petitioner Mr. Varun Issar, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 26.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”); approval dated 26.03.2024 issued under Section 151 of the Act, 1961 and consequential proceedings 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 2025.02.18 15:43 I attest to the accuracy and integrity of this document

CWP-3914-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961; approval dated 26.03.2024 issued under Section 151 of the Act, 1961 and consequential proceedings 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 13.02.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.18 15:43 I attest to the accuracy and integrity of this document

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