Disposed¶23

Mani Ram Balwant Rai HUF v. Deputy Commissioner of Income Tax and Others

Punjab & Haryana HC15 May 2025CWP/11874/2025

Case brief

AI extract

What is this about?

CWP-11874-2025 (O&M), High Court of Punjab and Haryana, decided 15.05.2025; Bench: Lisa Gill and Sudeepti Sharma JJ. (judgment by Sudeepti Sharma J.). Section 148 Income Tax Act 1961 notice dated 01.03.2025 for AY 2016-2017; jurisdictional challenge based on CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power; petition covered by and disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (dt. 29.07.2024); revenue granted liberty to proceed under the Act; pending applications disposed.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); pending applications, if any, disposed of. ¶23

Mani Ram Balwant Rai HUF Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); pending applications, if any, disposed of.

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Issue for consideration

Whether the notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2016-2017, along with consequential actions, was issued without jurisdiction by the Issuing Authority, 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 issue raised in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu and Jasjit Singh, wherein writ petitions on the same issue were allowed with liberty to the revenue to follow the procedure under the Act, 1961; learned counsel appearing for the Union of India did not dispute this.

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Ratio / Principle

The present writ petition is disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024).

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Key takeaways

All pending applications, if any, stand disposed of.ratio¶24

Detailed headnote1 paragraphs

Income-tax – Challenge to notice dated 01.03.2025 issued under Section 148, Income Tax Act, 1961, and consequential actions, for AY 2016-2017 – Ground: Issuing Authority had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having vested exclusive power to issue Section 148 notices in the NFAC – Issue held covered by Co-ordinate Bench decisions of the Punjab and Haryana High Court in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (decided 29.07.2024); counsel for the Union of India did not dispute coverage – Writ petition disposed of in terms of the said decisions, with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised – Pending applications disposed of (Paras 5-8).

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CWP-11874-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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131 CWP-11874-2025 (O&M) Date of Decision:-15.05.2025

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Mani Ram Balwant Rai HUF ....Petitioner

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Vs.

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Dy. Commissioner of Income Tax, Central Central 3, Ludhiana & 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 Ms Mamta Gupta, Advocate, for the petitioner.

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Mr. Ranvijay Singh, Sr. 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 01.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2016-2017.

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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 01.03.2025 issued Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document

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CWP-11874-2025

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under Section 148 of the Act, 1961 and all consequential actions, for AY 2016-2017 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 15.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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15.05.2025 Gaurav Arora

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Gaurav Arora 2025.05.21 10:36 I attest to the accuracy and integrity of this document

Mani Ram Balwant Rai HUF v. Deputy Commissioner of Income Tax and Others

Case brief

What is this about?

What did the court decide?

Mani Ram Balwant Rai HUF 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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