Disposed¶7

Rupinder Pal Singh v. Income Tax Officer and Others

Punjab & Haryana HC11 Jul 2025CWP/19001/2025

Case brief

AI extract

What is this about?

P&H HC CWP-19001-2025 (O&M), Rupinder Pal Singh v. Income Tax Officer Ward 3(1) Ludhiana; notice dated 17.06.2025 under Section 148 Income Tax Act 1961 for AY 2021-2022 challenged on jurisdiction ground; CBDT circular/notification 29.03.2022 — NFAC exclusive power to issue Section 148 notices; writ disposed of in terms of Co-ordinate Bench precedents Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (29.07.2024); revenue liberty to proceed per Act if so advised; Judges Lisa Gill and Sudeepti Sharma (author); decision date 11.07.2025.

What did the court decide?

Writ petition disposed of in terms of the judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶7

Rupinder Pal Singh Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of the judgments in 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 17.06.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022 was validly issued, given the petitioner's contention 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 such notices. +1 more

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Court's answer

By adopting the Co-ordinate Bench results, this Court treated the petitioner's jurisdictional challenge to the Section 148 notice (issuance contrary to the CBDT circular/notification dated 29.03.2022 confining such issuance to the NFAC) as established, the revenue being left with liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Ratio / Principle

This Court disposed of the present writ petition in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024), which had allowed writ petitions on the same issue.

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Detailed headnote1 paragraphs

Civil writ petition (CWP-19001-2025 (O&M)), High Court of Punjab and Haryana, decided 11.07.2025. Petitioner challenged a notice dated 17.06.2025 issued under Section 148 of the Income Tax Act, 1961 (and all consequential actions) for AY 2021-2022, contending that the Issuing Authority lacked jurisdiction because, per the CBDT circular/notification dated 29.03.2022, the NFAC has exclusive power to issue such notices. Counsel for the Union of India did not dispute that the issue was covered. Relying on the Co-ordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (decided 29.07.2024) — which allowed identical petitions while granting the revenue liberty to follow the Act's procedure afresh, if so advised — the Court (Lisa Gill and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.) disposed of the writ petition in terms of those decisions; pending applications also stood disposed of.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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109 CWP-19001-2025 (O&M) Date of Decision:-11.07.2025

Rupinder Pal Singh

....Petitioner

Vs.

Income Tax Officer, Ward 3 (1), Ludhiana & 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. Vishav Bharti Gupta and Ms. Mamta Gupta, Advocates for the petitioner.

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Mr. Ranvijay Singh, Sr. Standing counsel with Ms. Nikita Garg, Jr. Standing counsel for the respondents.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 17.06.2025 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. 215092023 and other connected matters), decided on 29.07.2024.

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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 17.06.2025 issued

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Gaurav Arora 2025.07.18 15:53 I attest to the accuracy and integrity of this document

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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 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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11.07.2025

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Gaurav Arora

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

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Gaurav Arora 2025.07.18 15:53 I attest to the accuracy and integrity of this document

Rupinder Pal Singh v. Income Tax Officer and Others

Case brief

What is this about?

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Rupinder Pal Singh v. Income Tax Officer and Others

Case brief

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