Deepak Khandelwal HUF Vs Deputy Commissioner of Income… — Income Tax | Punjab & Haryana HC (2025)

Deepak Khandelwal HUF Vs Deputy Commissioner of Income… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of 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 had allowed like writ petitions granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.

Issue for consideration

Whether the notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961 and consequential actions for AY 2017-2018 were issued without jurisdiction by the Issuing Authority, 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

The issue raised in the present writ petition stands covered by the 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, decided 29.07.2024), which allowed writ petitions raising the same issue while granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; learned counsel for Union of India did not dispute this.

Ratio / Principle

In view of the coverage by the said Co-ordinate Bench decisions, the present writ petition is disposed of in terms of Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024).

Detailed headnote1 paragraphs

CWP-20094-2025 (O&M), Deepak Khandelwal HUF v. Dy. Commissioner of Income Tax, Central Circle-I, Gurugram & Ors. (P&H HC, decided 18.07.2025; bench Lisa Gill & Sudeepti Sharma JJ., judgment by Sudeepti Sharma, J.). Challenge to notice dated 31.08.2024 issued under Section 148, Income Tax Act, 1961, and consequential actions, for AY 2017-2018, on the ground that the Issuing Authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. Held: the issue is covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, dec. 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, dec. 29.07.2024), which allowed identical writ petitions granting liberty to the revenue to follow the procedure under the Act, 1961, if so advised; counsel for Union of India did not dispute. Petition disposed of in terms of those judgments; pending applications disposed.

CWP-20094-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

125

CWP-20094-2025 (O&M) Date of Decision:-18.07.2025

Deepak Khandelwal HUF

....Petitioner

Vs.

Dy. Commissioner of Income Tax, Central Circle-I, Gurugram &ors.

...Respondents

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

Present: Mr. Puneet Aggarwal, Mr. Yuvraj Singh, Ms. Shruti Garg, Mr. Rishabh Kapoor, Advocates for the petitioner.

Mr. Vaibhav Gupta, Sr. Standing counsel with Mr. Vidul Kapoor, Jr. Standing counsel for the respondents.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2017-2018.

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 disputed the same.

We have heard learned counsel for the parties and perused the

Gaurav Arora 2025.07.28 10:36 I attest to the accuracy and integrity of this document

CWP-20094-2025

2

whole records of the case.

The petitioner has challenged the notice dated 31.08.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2017-2018 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 18.07.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

Gaurav Arora

Gaurav Arora 2025.07.28 10:36 I attest to the accuracy and integrity of this document