Disposed¶7

Krishan Mohan Khanna v. Union of India

Punjab & Haryana HC1 May 2025CWP/12021/2025

Case brief

AI extract

What is this about?

Keywords: Section 148 Income Tax Act 1961; notice dated 29.03.2025; AY 2021-2022; jurisdiction of Issuing Authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided 19.07.2024); Jasjit Singh vs. Union of India (decided 29.07.2024); disposed of in terms of Co-ordinate Bench rulings; CWP-12021-2025 (O&M); High Court of Punjab and Haryana at Chandigarh; Hon'ble Mrs. Justices Lisa Gill and Sudeepti Sharma; decision date 01.05.2025.

What did the court decide?

Writ petition 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); all pending applications, if any, also stand disposed of. ¶7

Krishan Mohan Khanna Vs Union of India — Income Tax | Punjab & Haryana HC (2025)

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CWP-12021-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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150

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CWP-12021-2025 (O&M) Date of Decision:-01.05.2025

Krishan Mohan Khanna

....Petitioner

Vs.

Union of India and others

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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. M.R. Sharma, Advocate for the petitioner.

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Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.

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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 29.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-

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Gaurav Arora 2025.05.03 11:08 I attest to the accuracy and integrity of this document

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CWP-12021-2025

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2022, 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 01.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.05.03 11:08 I attest to the accuracy and integrity of this document

Krishan Mohan Khanna v. Union of India

Case brief

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Krishan Mohan Khanna v. Union of India

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