Disposed¶21

Netarpal Attri v. Income Tax Officer, Ward 2(1), Faridabad and Others

Punjab & Haryana HC1 Jul 2025CWP/17449/2025

Case brief

AI extract

What is this about?

CWP-17449-2025; Netarpal Attri v. Income Tax Officer, Ward 2 (1), Faridabad; Section 148 Income Tax Act 1961; AY 2021-2022; issuing authority jurisdiction; NFAC exclusive power; CBDT circular/notification dated 29.03.2022; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); writ petition disposed of 01.07.2025; Lisa Gill; Sudeepti Sharma; Kartik Bansal; Varun Issar; Pridhi Sandhu.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra); all pending applications, if any, also stand disposed of. ¶21

Netarpal Attri Vs Income Tax Officer, Ward 2(1)… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra); all pending applications, if any, also stand disposed of.

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Issue for consideration

Whether the notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 was validly issued, given the 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.

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Court's answer

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024).

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Ratio / Principle

A Co-ordinate Bench of this Court had allowed writ petitions on the same issue as raised in the present petition, 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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Detailed headnote1 paragraphs

High Court of Punjab and Haryana (coram: Lisa Gill and Sudeepti Sharma JJ.; judgment authored by Sudeepti Sharma J.) disposed of CWP-17449-2025 filed by Netarpal Attri challenging the notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2021-2022. The petitioner contended the Issuing Authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC; learned counsel for the Union of India did not dispute the contention. Holding the issue covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), which allowed such writ petitions granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly if so advised, the Court disposed of the petition in terms of those decisions; pending applications, if any, were likewise disposed of.

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CWP-17449-2025 [1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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152

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CWP-17449-2025 Date of decision: 01.07.2025

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Netarpal Attri ...Petitioner

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Versus

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Income Tax Officer, Ward 2 (1), Faridabad & others ...Respondents

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

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Present: Mr. Kartik Bansal, 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 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. 21509-2023 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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Gaurav Arora 2025.07.04 16:09 I attest to the accuracy and integrity of this document

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CWP-17449-2025 [2]

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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 2021-2022 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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