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

Gurcharan Singh 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 the Co-ordinate Bench judgments in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), which had allowed writ petitions on 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; all pending applications, if any, also disposed of.

Issue for consideration

Whether the Issuing Authority had jurisdiction to issue the notice dated 07.04.2022 under Section 148, the assessment order dated 04.03.2024 under Sections 147/144, the demand notice dated 04.03.2024 under Section 156 and the penalty show cause notice dated 04.03.2024 under Sections 271(1)(c), 271(1)(b) and 271(F) for AY 2015-2016, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. +1 more

Court's answer

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024).

Ratio / Principle

The Co-ordinate Bench judgments relied upon had allowed writ petitions on the same issue as raised in the present petition, granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; disposal of this petition follows those terms.

Key takeaways

Learned counsel appearing for the Union of India did not dispute that the issue involved in the present writ petition is covered by the said Co-ordinate Bench judgments.ratio¶18
All the pending applications, if any, also stand disposed of.ratio¶28

Detailed headnote1 paragraphs

Income Tax - Jurisdiction - Writ petition challenging notice dated 07.04.2022 under S.148, assessment order dated 04.03.2024 under Ss.147/144, demand notice dated 04.03.2024 under S.156 and penalty show cause notice dated 04.03.2024 under Ss.271(1)(c), 271(1)(b) and 271(F), Income Tax Act, 1961, and all consequential actions, for AY 2015-2016, 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 S.148 notices - Issue held 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 writ petitions on the same issue granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised - Stand of Union of India not disputed - Petition disposed of in terms of the said judgments; all pending applications, if any, also disposed of.

CWP-20115-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

127

CWP-20115-2025 (O&M) Date of Decision:-18.07.2025

Gurcharan Singh

....Petitioner

Vs.

Union of India &ors.

...Respondents

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

Present: Ms. Suman Kumari, Advocate for the petitioner.

Mr. Saurabh Kapoor, Sr. Standing counsel with Mr. Rana Gurtej Singh, Jr. Standing counsel with Ms. Muskan Gupta, Ms. Muskan Chauhan, Advocates for the respondents.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 07.04.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 04.03.2024 issued under Section 147/144 of the Act, 1961; demand notice dated 04.03.2024 issued under Section 156 of the Act, 1961; penalty show cause notice daetd 04.03.2024 issued under Section 271 (1) (c), 271 (1) (b) and 271 (F) of the Act, 1961 and all consequential actions, for AY 20152016.

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 Union of India has also not disputed

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

CWP-20115-2025

2

the same.

We have heard learned counsel for the parties and perused the whole records of the case.

The petitioner has challenged the notice dated 07.04.2022 issued under Section 148 of the Act, 1961; assessment order dated 04.03.2024 issued under Section 147/144 of the Act, 1961; demand notice dated 04.03.2024 issued under Section 156 of the Act, 1961; penalty show cause notice daetd 04.03.2024 issued under Section 271 (1) (c), 271 (1) (b) and 271 (F) of the Act, 1961 and all consequential actions, for AY 2015-2016 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 2025.07.28 10:36 I attest to the accuracy and integrity of this document