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

Ram 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 decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which had allowed like petitions granting liberty to the revenue to follow the procedure under the Act, 1961; all pending applications, if any, also stand disposed of.

Issue for consideration

Whether the notice dated 30.06.2025 under Section 148 and the order dated 30.06.2025 under Section 148A(3) of the Income Tax Act, 1961 for AY 2019-2020 were issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC.

Court's answer

The issue raised in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed like writ petitions on the same issue, and the present writ petition is disposed of in terms of those decisions.

Detailed headnote1 paragraphs

Punjab and Haryana High Court (CWP-20142-2025 O&M, decided 18.07.2025; coram Lisa Gill and Sudeepti Sharma JJ., judgment authored by Sudeepti Sharma J.) disposed of Ram Singh's challenge to the notice dated 30.06.2025 issued under Section 148 and the order dated 30.06.2025 issued under Section 148A(3) of the Income Tax Act, 1961, with all consequential actions, for AY 2019-2020. The petition was founded on the ground that the Issuing Authority had no jurisdiction, 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. Learned counsel for the Union of India did not dispute that the issue was covered. Holding the matter covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (decided 29.07.2024), which allowed like writ petitions on the same issue with liberty to the revenue to follow the procedure under the Act, 1961, the Court disposed of the petition in terms of those decisions; pending applications, if any, were also disposed of.

CWP-20142-2025 (O&M)

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

138

CWP-20142-2025 (O&M) Date of Decision:-18.07.2025

Ram Singh

....Petitioner

Vs.

Union of India & ors.

...Respondents

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

Present: Mr. Sandeep Goyal, Advocate assisted by Ms. Aakriti, Ms. Ambika Jindal, Mr. Rishabh Singla, Advocates for the petitioner.

Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents.

SUDEEPTI SHARMA, J.

Challenge in the present petition is to notice dated 30.06.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’); order dated 30.06.2025 issued under Section 148 A(3) of the Act, 1961 and all consequential actions, for AY 2019-2020.

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 the same.

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

Gaurav Arora 2025.07.23 10:58 I attest to the accuracy and integrity of this document

CWP-20142-2025 (O&M)

2

The petitioner has challenged the notice dated 30.06.2025 issued under Section 148 of the Act, 1961; order dated 30.06.2025 issued under Section 148 A(3) of the Act, 1961 and all consequential actions, for AY 20192020 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 2025.07.23 10:58 I attest to the accuracy and integrity of this document