Disposed¶26

Tegbir Singh v. Union of India and Others

Punjab & Haryana HC9 Apr 2025CWP/10565/2025

Case brief

AI extract

What is this about?

CWP-10565-2025 (O&M); Punjab & Haryana HC Chandigarh; decided 09.04.2025; Tejbir Singh v Union of India; Section 148, Section 151, Section 156 Income Tax Act 1961; AY 2020-2021; jurisdiction of issuing authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; follows Co-ordinate Bench judgments Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); writ petition disposed of; liberty to revenue to proceed under Act, 1961 if so advised; Arun Palli J; Sudeepti Sharma J.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024); all pending applications, if any, also stand disposed of. ¶26

Tegbir Singh Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024); all pending applications, if any, also stand disposed of.

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Issue for consideration

Whether the notice under Section 148, the approval under Section 151, the assessment order and the demand notice under Section 156 for AY 2020-2021 were issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC. +1 more

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Court's answer

By disposing of the petition in terms of the Co-ordinate Bench decisions that allowed writ petitions on the identical jurisdictional issue (jurisdiction to issue Section 148 notices vis-a-vis the CBDT circular/notification dated 29.03.2022 conferring exclusive power on the NFAC), the petitioner's challenge prevails and liberty is granted to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Ratio / Principle

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024).

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Detailed headnote1 paragraphs

Punjab and Haryana High Court (Chandigarh), CWP-10565-2025 (O&M), decided 09.04.2025 (bench: Arun Palli and Sudeepti Sharma, JJ; judgment by Sudeepti Sharma, J.). Tejbir Singh challenged, for AY 2020-2021, the notice dated 15.03.2024 under Section 148 of the Income Tax Act, 1961, the approval dated 15.03.2024 under Section 151, the assessment order dated 19.03.2025 and the demand notice dated 19.03.2025 under Section 156, together with all consequential actions, contending that the Issuing Authority lacked jurisdiction because the CBDT circular/notification dated 29.03.2022 vests exclusive power to issue Section 148 notices in the NFAC. Counsel for the Union of India did not dispute that the issue is covered by the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and connected matters, decided 29.07.2024), which allowed like writ petitions while granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. The writ petition was disposed of in terms of those judgments; pending applications, if any, also stood disposed of.

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CWP-10565-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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198

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CWP-10565-2025 (O&M) Date of Decision:-09.04.2025

Tejbir Singh

....Petitioner

Vs.

Union of India 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. Rakesh Cajla and Mr. Abhishek Sharma, Advocates for the petitioner.

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Mr. Vaibhav Gupta, Sr. Standing counsel for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 15.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); approval dated 15.03.2024 issued under Section 151 of the Act, 1961 ; assessment order dated 19.03.2025; notice of demand dated 19.03.2025 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2020-2021.

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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 16:09 I attest to the accuracy and integrity of this document

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CWP-10565-2025

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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 15.03.2024 issued under Section 148 of the Act, 1961; approval dated 15.03.2024 issued under Section 151 of the Act, 1961 ; assessment order dated 19.03.2025; notice of demand dated 19.03.2025 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2020-2021, 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.

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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

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09.04.2025 Gaurav Arora

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Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.04.10 16:09 I attest to the accuracy and integrity of this document

Tegbir Singh v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Tegbir Singh v. Union of India and Others

Case brief

What is this about?

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