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Naina Kaur v. Union of India and Others

Punjab & Haryana HC10 Jul 2025CWP/18821/2025

Case brief

AI extract

What is this about?

Keywords: Section 148 Income Tax Act 1961; notice dated 26.06.2025; AY 2021-2022; jurisdiction of Issuing Authority; NFAC exclusive power; CBDT circular/notification dated 29.03.2022; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); disposed of in terms of Co-ordinate Bench judgments; liberty to revenue to proceed under the Act; Punjab & Haryana High Court at Chandigarh; CWP-18821-2025 (O&M); decided 10.07.2025.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu's case (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh's case (CWP No. 21509-2023, decided 29.07.2024), with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, stand disposed of. ¶27

Naina Kaur 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 26.06.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022, and all consequential actions, were issued without jurisdiction by the Issuing Authority, in view of the CBDT circular/notification dated 29.03.2022 specifically enumerating that the NFAC has exclusive power to issue notices under Section 148.

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Court's answer

The writ petition challenging the notice dated 26.06.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 is disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which addressed the same issue and which the respondents' counsel did not dispute.

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Ratio / Principle

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

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Detailed headnote1 paragraphs

Punjab & Haryana High Court, CWP-18821-2025 (O&M), decided 10.07.2025 (Bench: Lisa Gill and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.). Challenge to notice dated 26.06.2025 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions, for AY 2021-2022, on the ground that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. Counsel for the petitioner contended the issue was covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and other connected matters, decided 29.07.2024), which had allowed writ petitions on the same issue; counsel for the respondents did not dispute this. Writ petition disposed of in terms of those decisions, with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised; pending applications disposed of.

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CWP-18821-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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160

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CWP-18821-2025 (O&M) Date of Decision:-10.07.2025

Naina Kaur

....Petitioner

Vs.

Union of India and ors.

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...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 and Mr. Rohit Kapoor, Advocate for the petitioner.

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Mrs. Urvashi Dhugga, Sr. Standing counsel with Mr. Aditya Mehtani, 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 26.06.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.

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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 the respondents has also not

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disputed the same.

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Gaurav Arora 2025.07.18 15:52 I attest to the accuracy and integrity of this document

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CWP-18821-2025

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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 26.06.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022, 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

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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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