Gurmeet Singh Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2025)

Gurmeet Singh Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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.

Issue for consideration

Whether the notice dated 10.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2022-2023 (and all consequential actions) was issued by an authority without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue notices under Section 148.

Court's answer

The issue raised in the present writ petition is covered by the Co-ordinate Bench decisions of this Court in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024), and learned counsel appearing for the Union of India did not dispute this.

Ratio / Principle

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

Detailed headnote1 paragraphs

Income Tax – Notice dated 10.03.2025 issued under Section 148, Income Tax Act, 1961, for AY 2022-2023, and consequential actions – Challenge on jurisdictional ground – CBDT circular/notification dated 29.03.2022 specifically enumerates that the NFAC has exclusive power to issue notices under Section 148 – Petitioner (Gurmeet Singh) contended the Issuing Authority had no jurisdiction – Issue held covered by Co-ordinate Bench decisions of Punjab & Haryana High Court in Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 215092023, decided 29.07.2024), in which writ petitions on the same issue were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised – Counsel for the Union of India did not dispute the coverage – Writ petition disposed of in terms of the said decisions; all pending applications, if any, also disposed of. (Bench: Lisa Gill and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.)

CWP-16842-2025 (O&M)

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

270 CWP-16842-2025 (O&M) Date of Decision:-29.05.2025

Gurmeet Singh

....Petitioner

Vs.

Assistant Commissioner of Income Tax, Central Circle, Amritsar & others

..Respondents

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

Present: Mr.Nikhil Goyal and Mr. Rana Gurtej Singh, Advocates for the petitioner.

Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents

SUDEEPTI SHARMA, J.

Challenge in the present petition is to notice dated 10.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2022-2023.

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.

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

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

Gaurav Arora 2025.06.03 13:16 I attest to the accuracy and integrity of this document

CWP-16842-2025 (O&M)

2

The petitioner has challenged the notice dated 10.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2022-2023 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.

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.

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.

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

(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

29.05.2025

Gaurav Arora

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

Gaurav Arora 2025.06.03 13:16 I attest to the accuracy and integrity of this document