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

Rajiv Garg 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 (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 215092023, decided 29.07.2024); all pending applications, if any, also stand disposed of.

Issue for consideration

Whether the notices dated 11.03.2024 (S.148), 01.08.2024 (S.142(1)), the order dated 11.03.2024 (S.148A(d)) and the notice dated 13.09.2024 (S.147 read with S.143(2)) of the Income Tax Act, 1961, and consequential actions for AY 2020-2021, were validly issued, given that the issuing authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue Section 148 notices.

Court's answer

The writ petitions on the same issue as raised in the present petition were allowed by a Co-ordinate Bench of this Court in Jatinder Singh Bhangu (supra) and Jasjit Singh (supra), granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; counsel for the respondents did not dispute this.

Ratio / Principle

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.

Detailed headnote1 paragraphs

Writ petition (CWP-18546-2025 O&M, decided 08.07.2025, Punjab & Haryana High Court; Lisa Gill and Sudeepti Sharma, JJ.) challenging notice dated 11.03.2024 under Section 148, notice dated 01.08.2024 under Section 142(1), order dated 11.03.2024 under Section 148A(d) and notice dated 13.09.2024 under Section 147 read with Section 143(2) of the Income Tax Act, 1961, and consequential actions, for AY 2020-2021, on the ground that the issuing authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the 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. 215092023, decided 29.07.2024), which the revenue did not dispute; petition disposed of in terms of those judgments, with liberty to the revenue to follow the procedure under the Act, 1961, if so advised; pending applications disposed of.

CWP-18546-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

144

CWP-18546-2025 (O&M) Date of Decision:-08.07.2025

Rajiv Garg

....Petitioner

Vs.

Union of India and ors.

...Respondents

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

Present: Ms. Ambika Jindal, Advocates, 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 11.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); notice dated 01.08.2024 issued under Section 142 (1) of the Act, 1961; order dated 11.03.2024 issued under Section 148 A (d) of the Act, 1961; notice dated 13.09.2024 issued under Section 147 read with Section 143 (2) of the Act, 1961 and 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. 215092023 and other connected matters), decided on 29.07.2024 .

Learned counsel appearing for the respondent has also not disputed

the same.

Gaurav Arora 2025.07.11 16:36 I attest to the accuracy and integrity of this document

CWP-18546-2025

2

We have heard learned counsel for the parties and perused the whole

records of the case.

The petitioner has challenged the notice dated 11.03.2024 issued under Section 148 of the Act, 1961; notice dated 01.08.2024 issued under Section 142 (1) of the Act, 1961; order dated 11.03.2024 issued under Section 148 A (d) of the Act, 1961; notice dated 13.09.2024 issued under Section 147 read with Section 143 (2) of the Act, 1961 and 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

08.07.2025

Gaurav Arora

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

Gaurav Arora 2025.07.11 16:36 I attest to the accuracy and integrity of this document