Disposed¶24

M/S Omaxe Buildhome Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Punjab & Haryana HC28 May 2025CWP/15907/2025

Case brief

AI extract

What is this about?

Section 148 notice; jurisdiction of issuing authority; NFAC exclusive power; CBDT circular/notification dated 29.03.2022; AY 2015-2016; consequential actions quashed via disposal; income tax writ; faceless assessment regime; Omaxe Buildhome; Jatinder Singh Bhangu CWP 15745-2024; Jasjit Singh CWP 215092023; Punjab & Haryana High Court; CWP-15907-2025 (O&M); disposed in terms of Co-ordinate Bench judgments; revenue liberty to proceed under Act 1961.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; pending applications, if any, also disposed of. ¶24

M/S Omaxe Buildhome Limited Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the Issuing Authority had jurisdiction to issue the notice dated 30.03.2023 under Section 148 of the Income Tax Act, 1961 for AY 2015-2016 (with consequential actions), given the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue notices under Section 148. +1 more

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Ratio / Principle

Writ petitions on the same issue (challenge to S. 148 notices on the ground of NFAC's exclusive jurisdiction under the CBDT circular dated 29.03.2022) were allowed by a Co-ordinate Bench of this Court in Jatinder Singh Bhangu and Jasjit Singh, with liberty granted to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Key takeaways

In view of the coverage by the Co-ordinate Bench decisions, the present writ petition is disposed of in terms of the judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.ratio¶24

Detailed headnote1 paragraphs

Punjab & Haryana High Court (Coram: Lisa Gill and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) disposed of CWP-15907-2025 (O&M) filed by M/s Omaxe Buildhome Limited challenging the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2015-2016, on the ground that the Issuing Authority had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having vested exclusive power in the NFAC to issue S. 148 notices. Counsel for the Union of India did not dispute that the issue was covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP No. 215092023, dt. 29.07.2024), which had allowed identical writ petitions with liberty to the revenue to proceed under the Act, 1961 if so advised. The writ petition and pending applications were disposed of in terms of those judgments.

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CWP-15907-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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223 CWP-15907-2025 (O&M) Date of Decision:-28.05.2025

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M/s Omaxe Buildhome Limited

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....Petitioner

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Vs.

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

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

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Mr. Vaibhav Gupta, 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 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2015-2016.

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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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Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document

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CWP-15907-2025

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The petitioner has challenged the notice dated 30.03.2023 issued 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.

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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

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28.05.2025

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Gaurav Arora

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

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Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document

M/S Omaxe Buildhome Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

What is this about?

What did the court decide?

M/S Omaxe Buildhome Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

What is this about?

What did the court decide?

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What the court decided

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