Dimpel Goyal Alias Dimple Goyal Vs Union of India… — Income Tax | Punjab & Haryana HC (2025)

Dimpel Goyal Alias Dimple Goyal Vs Union of India… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of with a direction to the Appellate Authority to decide the petitioner's appeal in terms of the coordinate-bench judgments in Jatinder Singh Bhangu and Jasjit Singh; all pending applications disposed of.

Issue for consideration

Whether the notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961, the assessment order dated 25.03.2025 and all consequential actions for AY 2019-2020 are sustainable, given that per the CBDT circular/notification dated 29.03.2022 the NFAC alone has exclusive power to issue Section 148 notices. +1 more

Ratio / Principle

The issue raised in the petition is covered by the coordinate-bench decisions in Jatinder Singh Bhangu and Jasjit Singh, and learned counsel appearing for the Union of India did not dispute this.

Key takeaways

Since the petitioner's appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal in terms of the judgments in Jatinder Singh Bhangu and Jasjit Singh.ratio¶25
All pending applications, if any, also stand disposed of.ratio¶26

Detailed headnote1 paragraphs

Punjab & Haryana High Court (CWP-11928-2025 (O&M), decided 19.05.2025; Sudeepti Sharma, J., coram Lisa Gill and Sudeepti Sharma, JJ.) disposes of a writ petition by Dimpel Goyal @ Dimple Goyal challenging notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961, assessment order dated 25.03.2025 and all consequential actions for AY 2019-2020, on the ground that per the CBDT circular/notification dated 29.03.2022 the NFAC alone has exclusive power to issue Section 148 notices. Counsel urged that the issue is covered by coordinate-bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024), which allowed such writ petitions granting the revenue liberty to follow the procedure under the Act, 1961; the Union of India did not dispute the coverage. Since the petitioner's appeal was pending before the Appellate Authority, the Court disposed of the writ petition with a direction to the Appellate Authority to decide the appeal in terms of those judgments; all pending applications also stand disposed of.

CWP-11928-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

153 CWP-11928-2025 (O&M) Date of Decision:-19.05.2025

Dimpel Goyal @ Dimple Goyal

....Petitioner

Vs.

Union of India and ors.

...Respondents

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

Present: Mr. Piyush Bansal, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing counsel for the respondents.

SUDEEPTI SHARMA, J.

Challenge in the present petition is to notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 25.03.2025 and all consequential actions, for AY 2019-2020.

Learned counsel for the petitioner contends that the issue involved in the above 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 for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority.

Learned counsel appearing for Union of India has also not disputed the same.

We have heard learned counsel for the parties and perused the

Gaurav Arora 2025.05.22 17:17 I attest to the accuracy and integrity of this document

CWP-11928-2025

2

whole records of the case.

The petitioner has challenged the notice dated 06.04.2023 issued under Section 148 of the Act, 1961; assessment order dated 25.03.2025 and all consequential actions, for AY 2019-2020, 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.

Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above.

All the pending applications, if any, also stand disposed of.

(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

19.05.2025

Gaurav Arora

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

Gaurav Arora 2025.05.22 17:17 I attest to the accuracy and integrity of this document