Disposed¶27

Bharat Bhushan v. Income Tax Officer Ward 1(1) Faridabad and Others

Punjab & Haryana HC9 Apr 2025CWP/10344/2025

Case brief

AI extract

What is this about?

Section 148 notice; Income Tax Act 1961; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; AY 2021-2022; notice dated 30.03.2025; jurisdiction of assessing authority; faceless assessment; Bharat Bhushan v. Income Tax Officer Ward 1(1) Faridabad; CWP-10344-2025; disposed in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); Punjab and Haryana High Court; revenue granted liberty to proceed under the Act.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), the co-ordinate Bench rulings on the identical Section 148/NFAC jurisdiction issue; all pending applications disposed of. ¶27

Bharat Bhushan Vs Income Tax Officer Ward 1(1) Faridabad… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 was without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue notices under Section 148.

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Court's answer

The writ petition is covered by the co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), which learned counsel for the Union of India did not dispute; accordingly, the present writ petition is disposed of in terms of those judgments.

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Ratio / Principle

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

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (coram: Arun Palli and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) disposed of a writ petition (CWP-10344-2025) challenging a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022, taken on the ground that the issuing authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022, which specifically enumerates that the NFAC has exclusive power to issue Section 148 notices. Holding the matter covered by co-ordinate Bench rulings in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023 and other connected matters, decided 29.07.2024) — whose coverage learned counsel for the Union of India did not dispute — the Court disposed of the petition in terms of those judgments (which had allowed the writ petitions on the same issue while granting the revenue liberty to proceed under the procedure laid down in the Act, 1961, if so advised). All pending applications were also disposed of.

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CWP-10344-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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154

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CWP-10344-2025 Date of Decision:-09.04.2025

BHARAT BHUSHAN

....Petitioner

Vs.

INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS

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...Respondents

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

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Present: Mr. Kartik Bansal, Advocates for the petitioner.

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Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Advocate for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2021-2022.

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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 .

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Learned counsel appearing for Union of India has also not

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disputed the same.

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Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

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CWP-10344-2025

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

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The petitioner has challenged the notice dated 30.03.2025 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.

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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.

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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

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

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

Bharat Bhushan v. Income Tax Officer Ward 1(1) Faridabad and Others

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Bharat Bhushan v. Income Tax Officer Ward 1(1) Faridabad and Others

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