Disposed¶24

Amarjit Singh Grewal v. Income Tax Officer and Others

Punjab & Haryana HC13 May 2025CWP/11439/2025

Case brief

AI extract

What is this about?

CWP-11439-2025 (O&M); Amarjit Singh Grewal v. Income Tax Officer Ward 3(1), Ludhiana; Section 148 notice dated 31.03.2024; Section 147 assessment order dated 26.03.2025; demand notice and penalty show cause notice; AY 2020-2021; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; follows Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); writ petition disposed of; Lisa Gill; Sudeepti Sharma.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also stand disposed of. ¶24

Amarjit Singh Grewal Vs Income Tax Officer 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 (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also stand disposed of.

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Issue for consideration

Whether the notice dated 31.03.2024 under Section 148, the assessment order dated 26.03.2025 under Section 147, the demand notice and penalty show cause notice dated 26.03.2025 and all consequential actions for AY 2020-2021 were issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue notices under Section 148.

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Court's answer

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), learned counsel for the Union of India having not disputed that the issue stands covered.

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (CWP-11439-2025 (O&M), decided 13.05.2025; coram Lisa Gill and Sudeepti Sharma JJ., judgment authored by Sudeepti Sharma, J.) disposes of a writ petition by Amarjit Singh Grewal challenging notice dated 31.03.2024 under Section 148, assessment order dated 26.03.2025 under Section 147 of the Income Tax Act, 1961, demand notice and penalty show cause notice dated 26.03.2025 and all consequential actions for AY 2020-2021, on the ground that the Issuing Authority had no jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. Since a Co-ordinate Bench had already allowed identical writ petitions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), granting liberty to the revenue to follow the procedure under the Act, 1961 if so advised, and counsel for the Union of India did not dispute the coverage, the petition is disposed of in terms of those judgments; pending applications also disposed of.

¶1

CWP-11439-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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137

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CWP-11439-2025 (O&M) Date of Decision:-13.05.2025

Amarjit Singh Grewal

....Petitioner

Vs.

Income Tax Officer Ward 3 (1), Ludhiana & ors. ...Respondents

¶10

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

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Present: Ms. Bhavya, Advocate for the petitioner.

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Mr. Ranvijay Singh, Sr. Standing counsel for the respondents.

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¶14

SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 26.03.2025 issued under Section 147 of the Act, 1961; demand notice and penalty show cause notice dated 26.03.2025 and all consequential actions, for AY 2020-2021.

¶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 2025.05.16 16:39 I attest to the accuracy and integrity of this document

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CWP-11439-2025

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¶22

The petitioner has challenged the notice dated 31.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 26.03.2025 issued under Section 147 of the Act, 1961; demand notice and penalty show cause notice dated 26.03.2025 and all consequential actions, for AY 20202021 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

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13.05.2025

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Gaurav Arora

¶29

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

¶30

Gaurav Arora 2025.05.16 16:39 I attest to the accuracy and integrity of this document

Amarjit Singh Grewal v. Income Tax Officer and Others

Case brief

What is this about?

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Amarjit Singh Grewal v. Income Tax Officer and Others

Case brief

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