PREET KANWAR SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/6303/2025HC Punjab & HaryanaPHHC01035390202506 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana disposed of the writ petition in terms of the judgments passed by a Co-ordinate Bench 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, the writ petitions were allowed on similar issues, with liberty granted to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The present judgment follows this precedent, effectively quashing the impugned notice while allowing the revenue to re-initiate the process if legally permissible. The specific finding on jurisdiction, as argued by the petitioner, is implicitly accepted by following the prior judgments that addressed this point.

What were the facts?

The petitioner, Preet Kanwar Singh, filed a writ petition challenging a notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021. The petitioner argued that the issuing authority, Income Tax Officer, Ward 6(1) Ludhiana, lacked jurisdiction. This was based on a CBDT circular/notification dated 29.03.2022, which allegedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The revenue, represented by the Income Tax Officer and others, did not dispute the petitioner's contention regarding the applicability of prior judgments.

What were the issues?

1. Whether the notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021 is without jurisdiction in light of the CBDT circular/notification dated 29.03.2022, which purportedly grants exclusive power to the NFAC to issue such notices? Assessee's Contentions: The petitioner contended that the notice was issued by an authority without jurisdiction, relying on the CBDT circular/notification dated 29.03.2022, which allegedly states that the NFAC has exclusive power to issue notices under Section 148 of the Act, 1961. The petitioner cited 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) as covering the issue. Revenue's Contentions: The learned counsel appearing for the Union of India did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-6303-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 136 CWP-6303-2025 (O&M) Date of Decision:-06.03.2025 Preet Kanwar Singh ....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 24.03.2024 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-6303-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 24.03.2024 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

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