Jaskaran Jeet Singh Uppal v. Deputy Commissioner of Income Tax and Others

Punjab & Haryana HC25 Apr 2025CWP/11204/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; AY 2022-2023; notice dated 25.03.2025; Issuing Authority without jurisdiction; DCIT Central Circle Jalandhar; disposal in terms of Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024) and Jasjit Singh (29.07.2024); liberty to revenue to follow procedure under Act 1961; High Court of Punjab and Haryana; CWP-11204-2025 (O&M); Jaskaran Jit Singh Uppal.

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. ¶para 7

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 (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also disposed of.

¶para 7

Issue for consideration

Whether the notice dated 25.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2022-2023 was issued without jurisdiction, the Issuing Authority lacking power in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue Section 148 notices. +1 more

¶para 5

Court's answer

The writ petition is disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), in which identical writ petitions on the same Section 148/NFAC jurisdiction issue were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961, if so advised.

¶para 7

Ratio / Principle

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

¶para 3

Detailed headnote1 paragraphs

Punjab and Haryana High Court (CWP-11204-2025 (O&M), decided 25.04.2025; Sudeepti Sharma, J.) disposed of a writ petition by Jaskaran Jit Singh Uppal challenging notice dated 25.03.2025 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2022-2023 by the Issuing Authority (respondents incl. DCIT, Central Circle, Jalandhar). The challenge rested on the ground that, per the CBDT circular/notification dated 29.03.2022, the NFAC has exclusive power to issue Section 148 notices, so the Issuing Authority lacked jurisdiction. Holding the issue covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), in which identical petitions were allowed with liberty to the revenue to proceed under the Act, 1961 if so advised, and counsel for Union of India not disputing, the Court disposed of the writ petition in terms of those decisions; pending applications were also disposed of.

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CWP-11204-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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120

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CWP-11204-2025 (O&M) Date of Decision:-25.04.2025

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Jaskaran Jit Singh Uppal

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....Petitioner

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Vs.

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

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

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

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

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SUDEEPTI SHARMA, J.

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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 2022-2023.

¶16

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

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CWP-11204-2025

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The petitioner has challenged the notice dated 25.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 20222023, 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.

¶23

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.

¶24

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 25.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

¶27

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

Jaskaran Jeet Singh Uppal v. Deputy Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

Jaskaran Jeet Singh Uppal v. Deputy Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

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What the court decided

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