Disposed¶25

Harbans Lal v. Income Tax Officer and Others

Punjab & Haryana HC8 Apr 2025CWP/10177/2025

Case brief

AI extract

What is this about?

Keywords: Section 148 IT Act 1961 notice jurisdiction; NFAC exclusive jurisdiction; CBDT circular/notification 29.03.2022; faceless assessment; Section 147 read with Section 144-B assessment order; Section 156 demand notice; Section 271 AAC (1) penalty; AY 2018-2019; Harbans Lal v. ITO Rajpura; CWP-10177-2025 (O&M); Punjab & Haryana High Court at Chandigarh; follows Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024); disposed in terms of co-ordinate bench decisions.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications disposed of. ¶25

Harbans Lal Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

¶1

CWP-10177-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

174

¶5

CWP-10177-2025 (O&M) Date of Decision:-08.04.2025

Harbans Lal

....Petitioner

Vs.

Income Tax Officer, ITO Ward, Rajpura & ors. ...Respondents

¶10

CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

¶11

Present: Mr. B.M. Monga, Mr. Rohit Kaura and Mr. Rajiv Sharma, Advocates for the petitioner.

¶12

Mr. Saurabh Kapoor , Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent.

¶13

¶14

SUDEEPTI SHARMA, J.

¶15

Challenge in the instant writ petition is to notice dated 07.04.2022 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”); impugned assessment order dated 27.02.2024 issued under Section 147 read with Section 144-B of the Act, 1961; notice of demand dated 27.02.2024 issued under Section 156 of the Act, 1961; penalty order dated 24.07.2024 issued under Section 271 AAC (1) of the Act, 1961 and consequential actions, for AY 2018-2019.

¶16

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. 215092023 and other connected matters), decided on 29.07.2024 .

¶17

Learned counsel appearing for Union of India has also not

¶18

Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document

CWP-10177-2025

disputed the same.

We have heard learned counsel for the parties and perused the whole records of the case.

¶23

The petitioner has challenged the notice dated 07.04.2022 issued under Section 148 of the Act, 1961; impugned assessment order dated 27.02.2024 issued under Section 147 read with Section 144-B of the Act, 1961; notice of demand dated 27.02.2024 issued under Section 156 of the Act, 1961; penalty order dated 24.07.2024 issued under Section 271 AAC (1) of the Act, 1961 and consequential actions, for AY 2018-2019 , 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.

¶24

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.

¶25

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

¶26

All the pending applications, if any, also stand disposed of.

¶27

(ARUN PAL JUDGE	LI) (SU	DEEPTI SHARMA) JUDGE
08.04.2025
Gaurav Arora	Whether speaking/reasoned	_:_Yes/No
	Whether reportable	_:_Yes/No

¶28

Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document

Harbans Lal v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Harbans Lal v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

The Executive Engineer, Haryana Vidyut Prasaran Nigam Ltd. (Hvpnl) Vs Suresh Chand and Others

Prerna Sindhwani Vs Income Tax Officer and Another

Aggarwal Oil and Fats Vs State of Haryana and Others

Dinesh Kumar Vs Union of India and Anr.

Abhishek Anirudh Joshi Alias Abhishek Joshi Vs Deputy Commissioner of Income Tax and Others

Kamal Preet Khurana Vs Income Tax Officer and Others