HARJEET KAUR vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/7041/2025HC Punjab & HaryanaPHHC01039400202512 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 in Jatinder Singh Bhangu's case and Jasjit Singh's case. The reasoning was based on the petitioner's contention that the issuing authority lacked jurisdiction due to the CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the NFAC to issue notices under Section 148 of the Act, 1961. The revenue did not dispute this. The operative direction, following the precedent cases, was to grant liberty to the revenue to follow the procedure as laid down under the Act, 1961, and proceed accordingly, if so advised. No issue was expressly left undecided.

What were the facts?

The petitioner, Harjeet Kaur, filed a writ petition challenging a notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023. The notice was issued by the Dy. Commissioner of Income Tax, Central Circle 2 Ludhiana. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The revenue, represented by the Union of India, did not dispute this contention.

What were the issues?

1. Whether the notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2022-2023 is without jurisdiction, in light of the CBDT circular dated 29.03.2022, which allegedly vests exclusive power with the NFAC to issue such notices? (Question of law and fact, concerning Section 148 of the Act, 1961 and CBDT Circular dated 29.03.2022). Assessee's contention: The Dy. Commissioner of Income Tax lacked jurisdiction to issue the notice under Section 148 of the Act, 1961, as per the CBDT circular dated 29.03.2022, which designates the NFAC with exclusive power for such issuances. 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-7041-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 181 CWP-7041-2025 (O&M) Date of Decision:-12.03.2025 Harjeet Kaur ....Petitioner Vs. Dy. Commissioner of Income Tax , Central Circle 2 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 01.03.2025 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 2025.03.18 17:50 I attest to the accuracy and integrity of this document

CWP-7041-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 01.03.2025 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 12.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.18 17:50 I attest to the accuracy and integrity of this document

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