JASBIR KAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6331/2025HC Punjab & HaryanaPHHC01035444202506 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 principle established is that if a notice under Section 148 is issued by an authority lacking the prescribed jurisdiction, particularly in light of specific CBDT circulars, such a notice is invalid. The Court granted liberty to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if so advised. No specific amount was in dispute, and the operative direction was to grant liberty to the revenue to re-initiate proceedings correctly.

What were the facts?

The petitioner, Jasbir Kaur, challenged a notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022. The challenge was based on the contention that the issuing authority lacked jurisdiction due to a CBDT circular 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 Assistant Commissioner of Income Tax Officer, Circle-Ludhiana, and others, did not dispute the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022 is invalid due to lack of jurisdiction of the issuing authority, in light of CBDT circular dated 29.03.2022. (Question of law) The petitioner argued that the issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, citing a CBDT circular dated 29.03.2022 which purportedly grants exclusive power to the NFAC. 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). The revenue did not dispute the petitioner's contentions and the applicability of the cited precedents.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-6331-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 142 CWP-6331-2025 (O&M) Date of Decision:-06.03.2025 Jasbir Kaur ....Petitioner Vs. Asstt. Commissioner of Income Tax Officer, Circle-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 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2021-2022. 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 2025.03.12 17:45 I attest to the accuracy and integrity of this document

CWP-6331-2025 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 for AY 2021-2022, 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 06.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.12 17:45 I attest to the accuracy and integrity of this document

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