CHARANJEET SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/748/2025HC Punjab & HaryanaPHHC01005022202515 January 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 (decided on 19.07.2024) and Jasjit Singh's case (decided on 29.07.2024). These prior judgments had allowed similar writ petitions on the same issue, granting liberty to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The reasoning was based on the established precedent of the Co-ordinate Bench concerning the jurisdictional issue raised by the petitioner. The operative direction was to dispose of the writ petition in line with these precedents, implying the quashing of the impugned notice and allowing the revenue to re-initiate proceedings if they chose to do so by adhering to the correct procedure.

What were the facts?

The petitioner, Charanjeet Singh, challenged a notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2020-2021. The challenge was based on the contention that the issuing authority lacked jurisdiction due to a CBDT circular/notification 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 the petitioner's contention regarding the applicability of previous judgments.

What were the issues?

1. Whether the notice dated 22.03.2024, issued under Section 148 of the Income Tax Act, 1961, for AY 2020-2021, is invalid due to lack of jurisdiction of the issuing authority, in light of the CBDT circular/notification dated 29.03.2022, which allegedly vests exclusive power in the NFAC to issue such notices? Assessee's contention: The petitioner argued that the notice was issued without jurisdiction, citing the CBDT circular/notification dated 29.03.2022, which purportedly states that the NFAC has exclusive power to issue notices under Section 148. The petitioner relied on judgments from 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). Revenue's contention: The counsel for the Union of India did not dispute the petitioner's contention regarding the applicability of the cited judgments.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-748-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 118 CWP-748-2025 (O&M) Date of Decision:-15.01.2025 Charanjeet Singh ....Petitioner Vs. Income Tax Officer and others ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Advocate for the petitioner Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel and Ms. Muskan Gupta, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 22.03.2024 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. Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document

CWP-748-2025 2 4. We have heard learned counsel for the parties and perused the whole records of the case. 5. The petitioner has challenged the notice dated 22.03.2024 under Section 148 of the Act, 1961 for AY 2020-21, 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 15.01.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.01.21 14:32 I attest to the accuracy and integrity of this document

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