JASPREET SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/6590/2025HC Punjab & HaryanaPHHC01036386202510 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, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The reasoning is based on the established precedent that the NFAC has exclusive jurisdiction for issuing Section 148 notices as per the relevant CBDT circular. The operative direction is to dispose of the petition in line with the cited judgments, allowing the revenue to re-initiate proceedings correctly if they choose.

What were the facts?

The petitioner, Jaspreet Singh, challenged a notice dated 21.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023. The petitioner argued that the Income Tax Officer, Ward 1, Jagraon, lacked jurisdiction to issue this notice. 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 did not dispute this contention. The High Court perused the records and considered the arguments presented.

What were the issues?

1. Whether the Income Tax Officer, Ward 1, Jagraon, had the jurisdiction to issue a notice under Section 148 of the Income Tax Act, 1961, for AY 2022-2023, in light of the CBDT circular/notification dated 29.03.2022. Assessee's contention: The petitioner argued that the CBDT circular/notification dated 29.03.2022 grants exclusive power to the NFAC to issue notices under Section 148, thereby divesting the Income Tax Officer of such 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-6590-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 163 CWP-6590-2025 (O&M) Date of Decision:-10.03.2025 Jaspreet Singh ....Petitioner Vs. Income Tax Officer, Ward 1, Jagraon & 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 21.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) 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-6590-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 21.03.2024 issued under Section 148 of the Act, 1961 for AY 2022-2023 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 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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