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

Gurjant 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 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 had allowed such petitions with liberty to the revenue to follow the procedure laid down under the Act, 1961, if so advised; pending applications, if any, also disposed of.

Issue for consideration

Whether the notice dated 27.03.2024 under Section 148, the approval dated 27.03.2024 under Section 151, the assessment order dated 17.03.2025, the notice of demand dated 17.03.2025 under Section 156 and all consequential actions for AY 2020-2021 are unsustainable because the Issuing Authority had no jurisdiction to issue them, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC.

Court's answer

The issue raised in the present writ petition is the same as that decided by the Co-ordinate Bench in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), where such writ petitions were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; accordingly, the present writ petition is disposed of in terms of those decisions.

Ratio / Principle

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

Detailed headnote1 paragraphs

Punjab and Haryana High Court (Division Bench: Justice Arun Palli and Justice Sudeepti Sharma; judgment authored by Justice Sudeepti Sharma) disposed of CWP-10609-2025 (O&M) filed by Gurjant Singh against Union of India and others on 09.04.2025. The petition challenged the notice dated 27.03.2024 under Section 148 of the Income Tax Act, 1961, the approval dated 27.03.2024 under Section 151, the assessment order dated 17.03.2025, the notice of demand dated 17.03.2025 under Section 156, and all consequential actions for AY 2020-2021, on the ground that the Issuing Authority had no jurisdiction, since the CBDT circular/notification dated 29.03.2022 vests exclusive power to issue Section 148 notices in the NFAC. Learned counsel for the petitioner contended the issue was covered by the Co-ordinate Bench decisions 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), and counsel for the Union did not dispute this. Following those precedents, which had allowed identical petitions with liberty to the revenue to follow the procedure under the Act, 1961 if so advised, the Court disposed of the writ petition in terms of them; pending applications, if any, also stand disposed of.

CWP-10609-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

206

CWP-10609-2025 (O&M) Date of Decision:-09.04.2025

Gurjant Singh

....Petitioner

Vs.

Union of India and others

...Respondents

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

Present: Mr. Rakesh Cajla and Mr. Abhishek Sharma, Advocates for the petitioner.

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

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); approval dated 27.03.2024 issued under Section 151 of the Act, 1961 ; assessment order dated 17.03.2025; notice of demand dated 17.03.2025 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2020-2021.

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 .

Learned counsel appearing for Union of India has also not

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

CWP-10609-2025

2

disputed the same.

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

The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961; approval dated 27.03.2024 issued under Section 151 of the Act, 1961 ; assessment order dated 17.03.2025; notice of demand dated 17.03.2025 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.

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.

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

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

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

09.04.2025 Gaurav Arora

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

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