Aman Batra Vs Deputy Commissioner of Income Tax and Others — Income Tax | Punjab & Haryana HC (2025)

Aman Batra Vs Deputy Commissioner of Income Tax 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's case (supra) and Jasjit Singh's case (supra), i.e., in line with the Co-ordinate Bench decisions allowing writ petitions on the same issue with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

Issue for consideration

Whether the notice dated 01.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2015-2016 was issued by an authority without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue such notices in the NFAC.

Court's answer

The issue raised in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed writ petitions on the same issue, granting liberty to the revenue to follow the procedure laid down under the Act, 1961.

Ratio / Principle

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.

Key takeaways

All pending applications, if any, stand disposed of.ratio¶8

Detailed headnote1 paragraphs

Income Tax - Notice under Section 148 of the Income Tax Act, 1961 for AY 2015-2016 - Challenge to jurisdiction of the Issuing Authority in view of CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC - Petitioner contended the issue is covered by Co-ordinate Bench decisions of this Court in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (decided 29.07.2024); counsel for Union of India did not dispute - Held, writ petition disposed of in terms of the said decisions, which allowed writ petitions on the same issue with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised - Pending applications, if any, disposed of.

CWP-11896-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

132 CWP-11896-2025 (O&M) Date of Decision:-15.05.2025

Aman Batra

....Petitioner

Vs.

Dy. Commissioner of Income Tax, Central Central 3, Ludhiana & ors.

...Respondents

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

Present: Mr. Vishav Bharti Gupta, Advocate Ms Mamta Gupta, Advocate, for the petitioner.

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

SUDEEPTI SHARMA, J.

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 2015-2016.

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.

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

CWP-11896-2025

2

under Section 148 of the Act, 1961 and all consequential actions, for AY 2015-2016 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 15.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

15.05.2025 Gaurav Arora

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