KAMNA SINGLA vs. INCOME TAX OFFICER AND OTHERS

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CWP/7282/2025HC Punjab & HaryanaPHHC01040206202518 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. The Court noted that a co-ordinate bench had previously decided similar issues in Jatinder Singh Bhangu's case and Jasjit Singh's case. In those cases, the writ petitions were allowed, and liberty was granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. Following these precedents, the present writ petition was disposed of in terms of those judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments, implying that the Section 148 notice was quashed, with liberty to the revenue to re-issue it following the correct procedure. No specific amount in dispute was recorded.

What were the facts?

The petitioner, Kamna Singla, challenged a notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021. The notice was issued by the Income Tax Officer, Ward 1 Malerkotla, Punjab. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which stipulated that the National Faceless Assessment Centre (NFAC) has exclusive power to issue such notices. The revenue did not dispute this contention. The High Court of Punjab and Haryana at Chandigarh considered the submissions and the records.

What were the issues?

1. Whether the notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021 is without jurisdiction, in light of the CBDT circular dated 29.03.2022, which vests exclusive power to issue such notices with the NFAC? (Question of law) Assessee's Contention: The petitioner argued that the Income Tax Officer lacked the jurisdiction to issue the Section 148 notice because the CBDT circular dated 29.03.2022 reserves this power exclusively for 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 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-7282-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 145 CWP-7282-2025 (O&M) Date of Decision:-18.03.2025 Kamna Singla ....Petitioner Vs. Income Tax Officer, Ward 1 Malerkotla, Punjab & 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 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2020-2021. 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 2025.03.21 19:15 I attest to the accuracy and integrity of this document

CWP-7282-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 31.03.2024 issued under Section 148 of the Act, 1961 for AY 2020-2021 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 18.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.21 19:15 I attest to the accuracy and integrity of this document

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