KIRANPAL SINGH SEKHON vs. INCOME TAX OFFICER AND OTHERS

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CWP/5793/2025HC Punjab & HaryanaPHHC01033388202503 March 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 by the petitioner was covered by previous judgments of a co-ordinate bench in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, the writ petitions were allowed on similar grounds, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, if so advised. Consequently, the present writ petition was disposed of in terms of these earlier judgments. The operative direction was to dispose of the petition in line with the precedent, implying the notice was likely vitiated due to jurisdictional error as per the cited circular. The court did not expressly leave any issue undecided.

What were the facts?

The petitioner, Kiranpal Singh Sekhon, filed a writ petition challenging a notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, and consequential actions for Assessment Year 2020-2021. The petitioner argued that the authority issuing the notice lacked jurisdiction due to a CBDT circular dated 29.03.2022, which vests exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The revenue, represented by the Income Tax Officer, Ward 4, Patiala, 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 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021 is invalid on the grounds that the issuing authority lacked jurisdiction, in view of the CBDT circular dated 29.03.2022 which grants exclusive power to the NFAC to issue such notices? (Question of law) Assessee's contention: The petitioner argued that the notice was issued without jurisdiction by an authority other than the NFAC, contrary to the CBDT circular dated 29.03.2022. The petitioner relied on the judgments 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 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-5793-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 145 CWP-5793-2025 (O&M) Date of Decision:-03.03.2025 Kiranpal Singh Sekhon

....Petitioner Vs. Income Tax Officer,Ward 4, Patiala & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Mr. Rohit Kaura and Mr. Rajiv Sharma, Advocates for the petitioner Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) & consequential actions 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. Gaurav Arora 2025.03.07 14:30 I attest to the accuracy and integrity of this document

CWP-5793-2025 2 4. We have heard learned counsel for the parties and perused the whole records of the case. 5. The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961 & consequential actions 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 05.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.07 14:30 I attest to the accuracy and integrity of this document

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