Disposed¶7

Janta Land Promoters Private Limited v. Income Tax Officer and Others

Punjab & Haryana HC24 Apr 2025CWP/11125/2025

Case brief

AI extract

What is this about?

CWP-11125-2025 (O&M), Punjab & Haryana HC at Chandigarh, decided 24.04.2025 (Lisa Gill & Sudeepti Sharma, JJ.) – Janta Land Promoters Pvt. Ltd. v. Income Tax Officer, Ward 6(1), Chd. & ors. – Section 148 notice dated 30.03.2025 for AY 2021-2022 – NFAC exclusive jurisdiction to issue s.148 notices per CBDT circular/notification dated 29.03.2022 – follows co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024) – petition disposed of; revenue at liberty to proceed under the Act, 1961 if so advised.

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 disposed of. ¶7

Janta Land Promoters Private Limited Vs Income Tax… — Income Tax | Punjab & Haryana HC (2025)

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CWP-11125-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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175 CWP-11125-2025 (O&M) Date of Decision:-24.04.2025

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Janta Land Promoters Pvt. Ltd.

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....Petitioner

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Vs.

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Income Tax Officer, Ward 6 (1), Chd. & 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. Vishav Bharti Gupta, Advocate Mr. Hunny Bajaj, Advocate, for the petitioner.

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Mr. Vaibhav Gupta, Standing counsel for the respondents.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, 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. 215092023 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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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 and all consequential actions, for AY

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Gaurav Arora 2025.05.01 14:19 I attest to the accuracy and integrity of this document

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CWP-11125-2025

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2021-2022 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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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 24.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.05.01 14:19 I attest to the accuracy and integrity of this document

Janta Land Promoters Private Limited v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Janta Land Promoters Private Limited v. Income Tax Officer and Others

Case brief

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What did the court decide?

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