Disposed¶24

Sohan Lal HUF through Its Karta Dr Sohan Lal Goyal v. Central Board of Direct Taxes North Block New Delhi and Ors.

Punjab & Haryana HC8 Apr 2025CWP/10277/2025

Case brief

AI extract

What is this about?

Keywords: Section 148 Income Tax Act 1961 notice; AY 2021-2022; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; lack of jurisdiction; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); writ disposed of in terms of Co-ordinate Bench decisions; liberty to revenue to follow procedure under Act 1961; Sohan Lal HUF; C.B.D.T New Delhi; CWP-10277-2025 (O&M); Punjab and Haryana High Court; decision date 08.04.2025.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶24

Sohan Lal HUF through Its Karta Dr Sohan Lal Goyal Vs… — Income Tax | Punjab & Haryana HC (2025)

¶1

CWP-10277-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

194 CWP-10277-2025 (O&M) Date of Decision:-08.04.2025

¶5

Sohan Lal HUF through its Karta Dr. Sohan Lal Goyal ....Petitioner

¶6

Vs.

¶7

C.B.D.T, New Delhi & ors. ...Respondents

¶8

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

¶9

Present: Mr. Brijeshwar Vashisht, Advocates for the petitioner.

¶10

Mr. Ranvijay Singh, Sr. Standing counsel for the respondent.

¶11

¶12

SUDEEPTI SHARMA, J.

¶13

Challenge in the instant writ petition is to notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2021-2022.

¶14

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 .

¶15

Learned counsel appearing for Union of India has also not disputed the same.

¶16

We have heard learned counsel for the parties and perused the

¶17

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

¶18

CWP-10277-2025

¶19

¶20

whole records of the case.

¶21

The petitioner has challenged the notice dated 29.03.2025 issued under Section 148 of the Act, 1961 for AY 2021-2022, 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.

¶22

A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s

¶23

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.

¶24

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

¶25