Disposed¶7

M/S Omaxe Housing and Developers Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Punjab & Haryana HC18 Jul 2025CWP/20124/2025

Case brief

AI extract

What is this about?

Section 148 income tax notice; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; AY 2015-2016; faceless assessment jurisdiction; Omaxe Housing and Developers; Jatinder Singh Bhangu CWP 15745-2024; Jasjit Singh CWP 21509-2023; writ petition disposed; direction to Appellate Authority; Punjab and Haryana High Court at Chandigarh; CWP-20124-2025 (O&M); decided 18.07.2025.

What did the court decide?

Writ petition disposed of with direction to the Appellate Authority to decide the petitioner's appeal in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu and Jasjit Singh (supra); all pending applications also disposed of. ¶7

M/S Omaxe Housing and Developers Limited Vs Deputy… — Income Tax | Punjab & Haryana HC (2025)

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CWP-20124-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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130

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CWP-20124-2025 (O&M) Date of Decision:-18.07.2025

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M/s Omaxe Housing and Developers Ltd.

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....Petitioner

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Vs.

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

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

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

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

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2015-2016.

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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 . Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority.

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Learned counsel appearing for Union of India has also not

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

CWP-20124-2025

disputed the same.

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 30.03.2023 issued under Section 148 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.

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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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Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above.

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All the pending applications, if any, also stand disposed of.

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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 18.07.2025 Gaurav Arora

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

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

M/S Omaxe Housing and Developers Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

What is this about?

What did the court decide?

M/S Omaxe Housing and Developers Limited v. Deputy Commissioner of Income Tax Central Circle I and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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