Disposed¶22

Bhagwan Dass v. Union of India and Others

Punjab & Haryana HC4 Jul 2025CWP/18071/2025

Case brief

AI extract

What is this about?

Punjab & Haryana HC, CWP-18071-2025, decided 04.07.2025 (Lisa Gill & Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.) – Income Tax Act, 1961, Sections 148 and 148A(d), AY 2018-2019 – jurisdiction of Issuing Authority vis-à-vis NFAC in light of CBDT circular/notification dated 29.03.2022 – writ disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024) – liberty to revenue to proceed under the Act if so advised.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), with liberty to the revenue to follow the procedure under the Income Tax Act, 1961 and proceed accordingly, if so advised. ¶22

Bhagwan Dass Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 28.08.2024 under Section 148 and the order dated 28.08.2024 under Section 148A(d) of the Income Tax Act, 1961 for AY 2018-2019 were issued 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.

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Court's answer

The issue raised in the present writ petition is covered by the decisions of a Co-ordinate Bench of this Court in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed writ petitions raising the same issue, and the respondent-Union of India did not dispute this position.

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Ratio / Principle

The writ petition is disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), i.e., with liberty to the revenue to follow the procedure laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised; pending applications, if any, stand disposed of.

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Detailed headnote1 paragraphs

Income Tax – Challenge to notice dated 28.08.2024 under Section 148 and order dated 28.08.2024 under Section 148A(d) of the Income Tax Act, 1961, and consequential actions, for AY 2018-2019 – Ground: Issuing Authority lacked jurisdiction in view of CBDT circular/notification dated 29.03.2022 vesting exclusive power in NFAC to issue Section 148 notices – Held: 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 identical petitions; Union of India did not dispute coverage – Writ petition disposed of in terms of the said decisions, with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised – Pending applications disposed of (Sudeepti Sharma, J.).

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CWP-18071-2025 [1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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130

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CWP-18071-2025 Date of decision: 04.07.2025

Bhagwan Dass

...Petitioner

Versus

Union of India and others ...Respondents

¶9

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

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Present: Mr. Manpreet Singh Kanda, 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 instant writ petition is to notice dated 28.08.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 28.08.2024 issued under Section 148 A (d) of the Act, 1961 and all consequential actions, for AY 2018-2019.

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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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Gaurav Arora 2025.07.14 15:02 I attest to the accuracy and integrity of this document

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CWP-18071-2025 [2]

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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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The petitioner has challenged the notice dated 28.08.2024 issued under Section 148 of theAct, 1961; order dated 28.08.2024 issued under Section 148 A (d) of the Act, 1961 and all consequential actions, for AY 2018-2019, 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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04.07.2025 Gaurav Arora Whether speaking/reasoned:Yes/No Whether reportable:Yes/No

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Gaurav Arora 2025.07.14 15:02 I attest to the accuracy and integrity of this document

Bhagwan Dass v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Bhagwan Dass v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Cases cited

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