Disposed¶23

Avdesh Kumar Gupta v. Income Tax Officer Ward 1 Panchkula and Others

Punjab & Haryana HC1 Jul 2025CWP/17565/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961; notice dated 10.04.2024; AY 2020-2021; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; Issuing Authority jurisdiction; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); disposal in terms of Co-ordinate Bench decisions; Avdesh Kumar Gupta v. Income Tax Officer, Ward I, Panchkula; CWP-17565-2025; High Court of Punjab and Haryana.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024); all pending applications, if any, also disposed of. ¶23

Avdesh Kumar Gupta Vs Income Tax Officer Ward 1… — Income Tax | Punjab & Haryana HC (2025)

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CWP-17565-2025 [1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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169

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CWP-17565-2025 Date of decision: 01.07.2025

Avdesh Kumar Gupta

...Petitioner

Versus

Income Tax Officer, Ward I, Panchkula and 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. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 10.04.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961) and all consequential actions, for AY 2020-2021.

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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

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disputed the same.

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Gaurav Arora 2025.07.04 16:02 I attest to the accuracy and integrity of this document

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CWP-17565-2025 [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 10.04.2024 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions, for AY 2020-2021 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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01.07.2025

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Gaurav

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

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Gaurav Arora 2025.07.04 16:02 I attest to the accuracy and integrity of this document

Avdesh Kumar Gupta v. Income Tax Officer Ward 1 Panchkula and Others

Case brief

What is this about?

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Avdesh Kumar Gupta v. Income Tax Officer Ward 1 Panchkula and Others

Case brief

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