Disposed¶24

M/S S N Realtors Private Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Punjab & Haryana HC28 May 2025CWP/15888/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961 notice jurisdiction challenge; AY 2021-2022; Issuing Authority no jurisdiction; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; disposed in terms of Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024) and Jasjit Singh (29.07.2024); liberty to revenue to follow procedure under Act 1961 if so advised; M/s S N Realtors Private Limited; Dy. Commissioner of Income Tax Central Circle I Gurugram; Punjab & Haryana High Court; writ petition disposed.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); pending applications, if any, stand disposed of. ¶24

M/S S N Realtors Private Limited Vs Deputy Commissioner… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); pending applications, if any, stand disposed of.

¶24

Issue for consideration

Whether the notice dated 21.03.2023 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2021-2022 was invalidly issued for want of jurisdiction of the Issuing Authority, in view of the CBDT circular/notification dated 29.03.2022 enumerating that NFAC has exclusive power to issue notices under Section 148.

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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 allowed writ petitions on the same issue by granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

¶24

Ratio / Principle

All pending applications, if any, in the present writ petition also stand disposed of.

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (CWP-15888-2025 (O&M), decided 28.05.2025; coram Lisa Gill and Sudeepti Sharma JJ; judgment by Sudeepti Sharma J): Petition by M/s S N Realtors Private Limited challenging notice dated 21.03.2023 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2021-2022, on the ground that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022 specifically enumerating that NFAC has exclusive power to issue Section 148 notices. Learned counsel for the Union of India did not dispute that the issue was covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024). Petition disposed of in terms of those judgments, which allowed writ petitions on the same issue by granting 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.

¶1

CWP-15888-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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216 CWP-15888-2025 (O&M) Date of Decision:-28.05.2025

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M/s S N Realtors Private Limited

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....Petitioner

¶7

Vs.

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Dy. Commissioner of Income Tax Central Circle I, Gurugram & ors.

¶9

...Respondents

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

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Present: Mr. Chetan Mittal, Sr. Advocate with Mr. Rishabh Kapoor, Mr. Puneet Aggarwal, Mr. Yuvraj Singh, Mr. Himanshu Gupta, Advocates for the petitioner.

¶12

Mr. Vaibhav Gupta, Standing counsel for the respondents.

¶13

¶14

SUDEEPTI SHARMA, J.

¶15

Challenge in the present petition is to notice dated 21.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.

¶16

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.

¶18

We have heard learned counsel for the parties and perused the whole records of the case.

¶19

Sonia Arora 2025.05.31 16:09 I agree to specified portions of this document

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CWP-15888-2025

¶21

¶22

The petitioner has challenged the notice dated 21.03.2023 issued 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.

¶23

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.

¶24

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.

¶25

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

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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

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28.05.2025

¶28

Gaurav Arora

¶29

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

¶30

Sonia Arora 2025.05.31 16:09 I agree to specified portions of this document

M/S S N Realtors Private Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

What is this about?

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M/S S N Realtors Private Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

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What the court decided

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