KAMAL KISHORE vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/6526/2025HC Punjab & HaryanaPHHC01035391202510 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 the judgments passed by a Co-ordinate Bench in Jatinder Singh Bhangu's case (decided on July 19, 2024) and Jasjit Singh's case (decided on July 29, 2024). These previous judgments had allowed writ petitions on the same issue, granting liberty to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The reasoning was based on the precedent set by the Co-ordinate Bench concerning the jurisdictional issue arising from the CBDT circular. The operative direction was to dispose of the present petition in line with these precedents, implying that the notice under Section 148 was quashed, with the option for the revenue to re-initiate the process correctly. No issue was expressly left undecided.

What were the facts?

The petitioner, Kamal Kishore, challenged a notice dated March 29, 2024, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023, and all consequential actions. The challenge was based on the assertion that the issuing authority lacked jurisdiction due to a CBDT circular/notification dated March 29, 2022, which purportedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The revenue, represented by the Income Tax Officer, Ward 6(1), 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 March 29, 2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2022-2023, is invalid on the grounds that the issuing authority lacked jurisdiction, contrary to the CBDT circular/notification dated March 29, 2022, which allegedly grants exclusive power to the NFAC to issue such notices? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961 and CBDT notifications). Assessee's contention: The issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, in view of the CBDT circular/notification dated March 29, 2022, which specifically states that the NFAC has exclusive power to issue such notices. 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 learned counsel for the Union of India 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-6526-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 146

CWP-6526-2025 (O&M) Date of Decision:-10.03.2025 Kamal Kishore

....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. Nikhil Goyal, Advocate, for the petitioner. Mr. Ranvijay Singh, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, 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 2025.03.12 19:08 I attest to the accuracy and integrity of this document

CWP-6526-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 29.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2022-2023 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 10.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.12 19:08 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 →