JASJIT SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/6544/2025HC Punjab & HaryanaPHHC01036838202510 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. The Court noted that a co-ordinate bench had previously decided identical issues in the cases of Jatinder Singh Bhangu and Jasjit Singh. In those cases, the writ petitions were allowed, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if so advised. Following these precedents, the present writ petition was disposed of in terms of those judgments. The operative direction was to dispose of the petition in terms of the earlier judgments, implying the quashing of the impugned notice and consequential actions, with the possibility for the revenue to re-initiate proceedings following the correct procedure. No issue was expressly left undecided.

What were the facts?

The petitioner, Jasjit Singh, challenged a notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022. The challenge was directed against the Income Tax Officer, Ward 6(1), Ludhiana, and other respondents. The petitioner argued that the issuing authority lacked jurisdiction to issue the notice, citing a CBDT circular dated 29.03.2022 which purportedly granted exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Senior Standing Counsel, did not dispute the petitioner's contention.

What were the issues?

1. Whether the notice dated 24.03.2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022, is invalid due to lack of jurisdiction in the issuing authority, in light of the CBDT circular dated 29.03.2022. (Question of law and fact, concerning Section 148 of the Act). Assessee's contention: The issuing authority, the Income Tax Officer, had no jurisdiction to issue the Section 148 notice because the CBDT circular dated 29.03.2022 vests exclusive power to issue such notices with 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). 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-6544-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 151

CWP-6544-2025 (O&M) Date of Decision:-10.03.2025 Jasjit 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. 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 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, 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 19:08 I attest to the accuracy and integrity of this document

CWP-6544-2025 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 and all consequential actions, 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 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

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