Bhagwan Dass v. Union of India and Others

Punjab & Haryana HC4 Jul 2025CWP/18106/2025

Case brief

AI extract

What is this about?

Punjab & Haryana High Court; CWP-18106-2025; Bhagwan Dass v. Union of India; notice dated 21.05.2025 under Section 148 of the Income Tax Act, 1961; AY 2019-2020; jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; disposed in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); liberty to revenue to follow procedure under Act, 1961; pending applications disposed.

What did the court decide?

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

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); all pending applications, if any, also stand disposed of.

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Issue for consideration

Whether the notice dated 21.05.2025 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2019-2020 were invalid for want of jurisdiction of the Issuing Authority, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices.

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Court's answer

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

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Ratio / Principle

Since the writ petition raises the same issue as the said Co-ordinate Bench decisions — in which such writ petitions were allowed with liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised — the petitioner obtains the same result, i.e., the challenge to the Section 148 notice stands accepted in those terms.

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Detailed headnote1 paragraphs

CWP-18106-2025, High Court of Punjab and Haryana at Chandigarh, decided 04.07.2025 (Sudeepti Sharma, J., authoring for the bench comprising Lisa Gill, J. and Sudeepti Sharma, J.). Bhagwan Dass challenged a notice dated 21.05.2025 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2019-2020, contending that the Issuing Authority had no jurisdiction to issue it in view of the CBDT circular/notification dated 29.03.2022, which specifically enumerates that the NFAC has exclusive power to issue notices under Section 148 of the Act, 1961. Counsel for the petitioner submitted that the issue was covered by Co-ordinate Bench decisions of this Court in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023 and other connected matters, decided 29.07.2024), in which writ petitions on the same issue were allowed with liberty granted to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised; counsel for Union of India did not dispute this. Having heard counsel and perused the record, the Court disposed of the writ petition in terms of the said two decisions; all pending applications, if any, also stand disposed of.

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CWP-18106-2025 [1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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146

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CWP-18106-2025 Date of decision: 04.07.2025

Bhagwan Dass

...Petitioner

Versus

Union of India 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. Manpreet Singh Kanda, Advocate for the petitioner.

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Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Musksan 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 21.05.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2019-2020.

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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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Gaurav Arora 2025.07.14 16:51 I attest to the accuracy and integrity of this document

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CWP-18106-2025 [2]

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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 21.05.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2019-2020, 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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8. 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

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Gaurav

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

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Gaurav Arora 2025.07.14 16:51 I attest to the accuracy and integrity of this document

Bhagwan Dass v. Union of India and Others

Case brief

What is this about?

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Bhagwan Dass v. Union of India and Others

Case brief

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