Disposed¶24

Rita Rakheja v. Income Tax Officer and Others

Punjab & Haryana HC26 May 2025CWP/13698/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961 notice validity; jurisdiction of Issuing Authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; AY 2021-2022; faceless assessment scheme; Jatinder Singh Bhangu vs. Union of India CWP 15745-2024 (19.07.2024); Jasjit Singh vs. Union of India (29.07.2024); writ petition disposed in terms of coordinate bench rulings; liberty to revenue to proceed under Act 1961; Punjab and Haryana High Court.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also disposed of. ¶24

Rita Rakheja Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions, for AY 2021-2022, was issued by an authority having jurisdiction, given the petitioner's contention that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC. +1 more

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Court's answer

The present writ petition is 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), which had allowed identical writ petitions on the same issue while granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Ratio / Principle

The issue raised in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); learned counsel appearing for the Union of India did not dispute this.

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Detailed headnote1 paragraphs

Punjab and Haryana High Court, CWP-13698-2025 (O&M), decided 26.05.2025 (Coram: Lisa Gill and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) — The petitioner challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2021-2022, contending that the Issuing Authority had no jurisdiction because the CBDT circular/notification dated 29.03.2022 specifically vests exclusive power to issue Section 148 notices in the NFAC. Held: the issue is covered by Co-ordinate Bench decisions of this Court in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (CWP No. 215092023, decided 29.07.2024), and learned counsel for the Union of India did not dispute this. The writ petition was disposed of in terms of those decisions — which had allowed identical petitions while granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised — and all pending applications were disposed of.

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CWP-13698-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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167 CWP-13698-2025 (O&M) Date of Decision:-26.05.2025

Rita Rakheja

....Petitioner

Vs.

Income Tax Officer, Ward 2 (1), Faridabad & ors. ...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. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. 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 30.03.2025 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 30.03.2025 issued

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Gaurav Arora 2025.05.29 18:34 I attest to the accuracy and integrity of this document

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CWP-13698-2025

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under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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 26.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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26.05.2025 Gaurav Arora

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Gaurav Arora 2025.05.29 18:34 I attest to the accuracy and integrity of this document

Rita Rakheja v. Income Tax Officer and Others

Case brief

What is this about?

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Rita Rakheja v. Income Tax Officer and Others

Case brief

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