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

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

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 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 stand disposed of.

Issue for consideration

Whether the notice dated 10.04.2024 under Section 148 and the order dated 10.04.2024 under Section 148A(d) of the Income Tax Act, 1961 (along with consequential actions) for AY 2020-2021 were validly issued by an authority having 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

As the issue raised in the writ petition is covered by the 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 learned counsel for the Union of India did not dispute, the writ petition is disposed of in terms of those decisions.

Ratio / Principle

In disposing of the petition in terms of the Co-ordinate Bench decisions, liberty stands granted to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.

Detailed headnote1 paragraphs

Income Tax Act, 1961 — Sections 148 and 148A(d) — notice and order, both dated 10.04.2024, for AY 2020-2021 — challenge to jurisdiction of the Issuing Authority in view of CBDT circular/notification dated 29.03.2022 specifically vesting exclusive power in the NFAC to issue notices under Section 148 — issue held covered by Co-ordinate Bench decisions of this Court in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and connected matters, decided 29.07.2024), which counsel for Union of India did not dispute — writ petition disposed of in terms of the said decisions, granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications disposed of.

CWP-18089-2025 [1]

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

139

CWP-18089-2025 Date of decision: 04.07.2025

Bhagwan Dass

...Petitioner

Versus

Union of India and others ...Respondents

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

Present: Mr. Manpreet Singh Kanda, Advocate for the petitioner.

Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents.

SUDEEPTI SHARMA, J.

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

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 .

Learned counsel appearing for Union of India has also not

Gaurav Arora 2025.07.10 15:06 I attest to the accuracy and integrity of this document

CWP-18089-2025 [2]

disputed the same.

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

The petitioner has challenged the notice dated 10.04.2024 issued under Section 148 of the Act, 1961; order dated 10.04.2024 issued under Section 148 A (d) of the 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.

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

04.07.2025

Gaurav

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

Gaurav Arora 2025.07.10 15:06 I attest to the accuracy and integrity of this document