Jaskaran Jeet Singh Uppal Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

Jaskaran Jeet Singh Uppal Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh vs. Union of India and others (decided on 29.07.2024); all pending applications, if any, also stand disposed of.

Issue for consideration

Whether the notice dated 25.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022, along with consequential actions, was issued without jurisdiction, the Issuing Authority lacking power 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 writ petition is disposed of in terms of the Coordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024 and connected matter, decided on 19.07.2024) and Jasjit Singh vs. Union of India and others (decided on 29.07.2024), which had allowed writ petitions on the same issue; learned counsel appearing for the Union of India did not dispute the coverage.

Detailed headnote1 paragraphs

Punjab and Haryana High Court at Chandigarh (CWP-11203-2025 (O&M), decided 25.04.2025; judgment authored by Sudeepti Sharma, J., with Lisa Gill, J. on the Bench) disposed of a writ petition by Jaskaran Jit Singh Uppal challenging a notice dated 25.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 and all consequential actions. The challenge was founded on the contention that the Issuing Authority had no jurisdiction, since a CBDT circular/notification dated 29.03.2022 specifically vests exclusive power to issue Section 148 notices in the NFAC. Learned counsel for the petitioner asserted the issue was covered by Coordinate 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. 215092023 and other connected matters, decided 29.07.2024), which allowed similar petitions while granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; counsel for the Union of India did not dispute this. The Court accordingly disposed of the petition in terms of those two decisions, and all pending applications, if any, also stood disposed of.

CWP-11203-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

119

CWP-11203-2025 (O&M) Date of Decision:-25.04.2025

Jaskaran Jit Singh Uppal

....Petitioner

Vs.

Dy. Commissioner of Income Tax, Central Circle, DCIT Cen Cir I, Jalandhar and ors. ...Respondents

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

Present: Mr. B.M. Monga, Mr. Rohit Kaura and Mr. Rajiv Sharma, Advocates, for the petitioner.

Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 25.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) and all consequential actions, for AY 2021-2022.

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.

Gaurav Arora 2025.05.01 14:48 I attest to the accuracy and integrity of this document

CWP-11203-2025

2

The petitioner has challenged the notice dated 25.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 20212022, 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.

(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 25.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

Gaurav Arora 2025.05.01 14:48 I attest to the accuracy and integrity of this document