Disposed¶25

Dharmendar Kumar v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

Punjab & Haryana HC22 Apr 2025CWP/10875/2025

Case brief

AI extract

What is this about?

CWP-10875-2025 (O&M); Punjab and Haryana High Court; decision 22.04.2025; Dharmendar Kumar v. Asstt. Commissioner of Income Tax, Circle 1, Faridabad; Section 148 Income Tax Act, 1961; notice dated 29.03.2025; AY 2017-2018; CBDT circular/notification dated 29.03.2022; NFAC exclusive power/jurisdiction; notice without jurisdiction; covered by Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); liberty to revenue to proceed under the Act; writ petition disposed of.

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); all pending applications, if any, also stand disposed of. ¶25

Dharmendar Kumar Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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

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Issue for consideration

Whether the notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2017-2018 was without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue such notices.

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Court's answer

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 raising the same challenge to a Section 148 notice; accordingly, the present writ petition is disposed of in terms of those judgments.

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Ratio / Principle

In line with the terms of the judgments being followed, liberty remains with the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Detailed headnote1 paragraphs

High Court of Punjab and Haryana (Division Bench of Lisa Gill and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) disposed of a writ petition by an assessee challenging a notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2017-2018. The challenge was founded on the CBDT circular/notification dated 29.03.2022, under which the NFAC alone has exclusive power to issue Section 148 notices, the issuing authority allegedly lacking jurisdiction. Holding the issue covered, the Court observed that a Co-ordinate Bench had allowed identical writ petitions in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided 29.07.2024), granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly if so advised; learned counsel for the Union of India did not dispute the applicability. The petition was disposed of in terms of those two judgments, and all pending applications were also disposed of.

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CWP-10875-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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160 CWP-10875-2025 (O&M) Date of Decision:-22.04.2025

Dharmendar Kumar

....Petitioner

Vs.

Asstt. Commissioner of Income Tax, Circle 1, Faridabad & ors.

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...Respondents

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CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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

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Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. 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 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2017-2018.

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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 disputed the same.

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Gaurav Arora 2025.04.25 16:25 I attest to the accuracy and integrity of this document

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CWP-10875-2025

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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 29.03.2025 issued under Section 148 of the Act, 1961 for AY 2017-2018, 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

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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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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

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22.04.2025

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Gaurav Arora

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

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Gaurav Arora 2025.04.25 16:25 I attest to the accuracy and integrity of this document

Dharmendar Kumar v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

Case brief

What is this about?

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Dharmendar Kumar v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

Case brief

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What the court decided

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