GURPREET KAUR vs. INCOME TAX OFFICER AND OTHERS

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CWP/4962/2025HC Punjab & HaryanaPHHC01027539202512 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
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What did the High Court hold?

The High Court allowed the writ petition, disposing of it in terms of the judgments in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cited cases, a Co-ordinate Bench had allowed similar writ petitions on the same issue. The High Court granted liberty to the revenue to follow the procedure as laid down under the Act, 1961, and proceed accordingly, if so advised. The principle established is that if a notice under Section 148 is issued by an authority lacking jurisdiction as per relevant CBDT notifications, such a notice is liable to be quashed, with liberty to the revenue to initiate fresh proceedings following the prescribed legal procedure. The operative direction was to quash the impugned notice and permit the revenue to re-initiate proceedings if they chose to do so, adhering to the correct legal framework.

What were the facts?

The petitioner, Gurpreet Kaur, challenged a notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023. The notice was issued by the Income Tax Officer, Ward 6(1), Ludhiana. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular/notification dated 29.03.2022, which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Senior Standing Counsel, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the Income Tax Officer, Ward 6(1), Ludhiana, had the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961, for AY 2022-2023, in light of the CBDT circular/notification dated 29.03.2022. Assessee's contentions: The petitioner argued that the issuing officer lacked jurisdiction as the CBDT circular dated 29.03.2022 vests the exclusive power to issue Section 148 notices with the NFAC. The petitioner relied on the judgments of a Co-ordinate Bench of the High Court 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 contentions: The learned counsel for the Union of India did not dispute the petitioner's submissions regarding the applicability of the cited judgments.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-4962-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 120 CWP-4962-2025 (O&M) Date of Decision:-12.03.2025 Gurpreet Kaur ....Petitioner Vs. Income Tax Officer, Ward 6 (1), Ludhiana & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner Mr. Ranvijay Singh, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2022-2023. 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 2025.03.19 17:29 I attest to the accuracy and integrity of this document

CWP-4962-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 28.03.2024 issued under Section 148 of the Act, 1961 for AY 2022-2023 issued by respondent No. 1, on the ground that he 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 12.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.19 17:29 I attest to the accuracy and integrity of this document

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