SAURABH MITTAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/7827/2025HC Punjab & HaryanaPHHC01043505202520 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, disposing of it in terms of previous judgments by a Co-ordinate Bench in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh vs. Union of India (CWP No. 21509-2023, decided on 29.07.2024). In those cases, the writ petitions were allowed on similar issues, with liberty granted to the revenue to follow the prescribed procedure under the Act, 1961, and proceed accordingly if advised. The reasoning was based on the precedent set by the Co-ordinate Bench, which found the issuing authority to be without jurisdiction. The operative direction was to dispose of the petition in terms of the cited judgments, implying the quashing of the impugned notice and granting liberty to the revenue to re-initiate proceedings correctly.

What were the facts?

The petitioner, Saurabh Mittal, challenged a notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023, and all consequential actions. The petitioner argued that the issuing authority lacked jurisdiction due to 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 did not dispute this contention. The High Court of Punjab and Haryana considered the matter.

What were the issues?

1. Whether the notice dated 22.03.2024 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 to issue such notices in the NFAC? (Question of law/mixed law and fact, turning on Section 148 of the Act and the interpretation of the CBDT circular). Assessee's contention: The issuing authority had no jurisdiction to issue the notice under Section 148 of the Act, 1961, in view of the CBDT circular/notification dated 29.03.2022, which specifically states that the NFAC has exclusive power to issue such notices. Revenue's contention: The revenue's counsel did not dispute the assessee's contention.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-7827-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 170 CWP-7827-2025 (O&M) Date of Decision:-20.03.2025 Saurabh Mittal ....Petitioner Vs. Income Tax Officer, Ward 5 (1), Ludhiana & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vishav Bharti Gupta, Mr. Ubhai Bharti Gupta, Advocates 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 22.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) 0nd all consequential actions, 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 2025.03.25 13:02 I attest to the accuracy and integrity of this document

CWP-7827-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 22.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2022-2023 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 20.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.03.25 13:02 I attest to the accuracy and integrity of this document

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