DEEPINDER SINGH vs. PR COMMISSION OF INCOME TAX LUDHIANA AND ANR

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CWP/8564/2025HC Punjab & HaryanaPHHC01045522202528 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 (decided on 19.07.2024) and Jasjit Singh's case (decided on 29.07.2024). In those cited cases, the writ petitions were allowed on similar issues, with liberty granted to the revenue to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. The reasoning is based on the precedent set by the co-ordinate benches of the same High Court concerning the jurisdiction for issuing Section 148 notices in light of the relevant CBDT circular. The operative direction is to dispose of the petition in terms of the aforementioned judgments, implying the quashing of the impugned notice and allowing the revenue to initiate fresh proceedings if they choose to follow the correct procedure.

What were the facts?

The petitioner, Deepinder Singh, challenged a notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2022-2023. The challenge was based on the contention that the issuing authority lacked jurisdiction, citing a CBDT circular dated 29.03.2022 which allegedly vested exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC). The revenue, represented by the Principal Commissioner of Income Tax, Ludhiana I, did not dispute the petitioner's submissions. The High Court of Punjab and Haryana at Chandigarh considered the matter.

What were the issues?

1. Whether the notice dated 24.03.2024 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 vesting exclusive power with the NFAC? (Question of law) Assessee's Contention: The petitioner argued that the issuing authority lacked jurisdiction to issue the Section 148 notice, relying on the CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the NFAC. The petitioner cited 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 submissions.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-8564-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-8564-2025 (O&M) Date of Decision:-28.03.2025 Deepinder Singh

....Petitioner Vs. Principal Commissioner of Income Tax, Ludhiana I & anr. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Kunwar Rajan, Mr. Raj Kumar Arora and Ms. Janya Sirohi, 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 24.03.2024 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 2025.04.04 12:05 I attest to the accuracy and integrity of this document

CWP-8564-2025 2 whole records of the case. 5. The petitioner has challenged the notice dated 24.03.2024 issued under Section 148 of the Act, 1961, 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 28.03.2025

Gaurav Arora

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.04 12:05 I attest to the accuracy and integrity of this document

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