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

Har Chand 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 (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024), with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, stand disposed of.

Issue for consideration

Whether the notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021, and all consequential actions, 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.

Court's answer

The issue raised in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed writ petitions on the same issue while granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

Ratio / Principle

Learned counsel appearing for the Union of India did not dispute that the issue involved is covered by the said Co-ordinate Bench decisions.

Key takeaways

The present writ petition is disposed of in terms of Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024).ratio¶27

Detailed headnote1 paragraphs

P&H HC, CWP-10675-2025 (O&M), decided 09.04.2025 (Arun Palli & Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.) - Petitioner Har Chand challenged notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions, for AY 2020-2021, contending that the Issuing Authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022, which vests exclusive power to issue Section 148 notices in the NFAC. Held: the issue 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. 215092023, decided 29.07.2024), which the Union of India did not dispute; the writ petition is disposed of in terms of those decisions, with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications disposed of.

CWP-10675-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

232

CWP-10675-2025 (O&M) Date of Decision:-09.04.2025

Har Chand

....Petitioner

Vs.

Union of India & ors.

...Respondents

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

Present: Mr. Peyush Pruthi, Mr. Nitish Bansal, Advocates for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V.Vedika Rao, Jr. Standing counsel for the respondent.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘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. 215092023 and other connected matters), decided on 29.07.2024 .

Learned counsel appearing for Union of India has also not 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 28.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2020-

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

CWP-10675-2025

2

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