AJIT SINGH vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/6287/2025HC Punjab & HaryanaPHHC01035357202506 March 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 previous judgments by a Co-ordinate Bench 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). In those cases, the writ petitions were allowed on similar grounds, granting liberty to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The reasoning was based on the petitioner's argument regarding the exclusive jurisdiction of the NFAC as per the CBDT circular, which the revenue did not contest. The operative direction was to dispose of the writ petition in terms of the cited precedents, implying the quashing of the impugned notice and allowing the revenue to re-initiate proceedings if they chose to follow the correct procedure.

What were the facts?

The petitioner, Ajit Singh, challenged a notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021. The notice was issued by the Income Tax Officer, Ward 1, Phagwara. The petitioner argued that the Income Tax Officer lacked jurisdiction to issue the notice, citing a CBDT circular dated 29.03.2022 which allegedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Sr. Standing counsel, did not dispute the petitioner's contention.

What were the issues?

1. Whether the Income Tax Officer, Ward 1, Phagwara, had the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961, for AY 2020-2021, in light of the CBDT circular dated 29.03.2022. Assessee's Contention: The petitioner argued that the notice was invalid as the CBDT circular dated 29.03.2022 vests exclusive power to issue Section 148 notices with the NFAC, and therefore, the Income Tax Officer lacked jurisdiction. 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-6287-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 129 CWP-6287-2025 (O&M) Date of Decision:-06.03.2025 Ajit Singh ....Petitioner Vs. Income Tax Officer, Ward1 Phagwara & 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 31.03.2024 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 2025.03.11 14:47 I attest to the accuracy and integrity of this document

CWP-6287-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 31.03.2024 issued under Section 148 of the Act, 1961 for AY 2020-2021 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 06.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.11 14:47 I attest to the accuracy and integrity of this document

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →