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

Rajinder 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 Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); all pending applications, if any, also stand disposed of.

Issue for consideration

Whether the notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961, the assessment order dated 13.01.2025 and consequential proceedings for AY 2020-2021 were issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue notices under Section 148.

Court's answer

The issue raised in this writ petition (jurisdictional validity of the Section 148 notice for AY 2020-2021 in view of the CBDT circular/notification dated 29.03.2022) is covered by the coordinate-bench judgments in Jatinder Singh Bhangu and Jasjit Singh, and learned counsel appearing for Union of India did not dispute this.

Ratio / Principle

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 pending applications, if any, also stand disposed of.

Detailed headnote1 paragraphs

Income-tax – Writ petition (CWP-4155-2025 O&M) – Challenge to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961, assessment order dated 13.01.2025 and consequential proceedings for AY 2020-2021, on the ground of want of 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 – Issue held covered by coordinate-bench decisions of the same Court 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 (CWP No. 21509-2023, decided 29.07.2024); counsel for Union of India did not dispute coverage – Writ petition disposed of in terms of those decisions, wherein the coordinate bench had allowed the 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 also disposed of.

CWP-4155-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

121

CWP-4155-2025 (O&M) Date of Decision:-04.03.2025

Rajinder Singh

....Petitioner

Vs.

Union of India & ors.

...Respondents

CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. B.S. Jaswal, Advocate for the petitioner

Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 13.01.2025 and conseuqential proceedings, for AY 2020-2021.

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.

Gaurav Arora 2025.03.07 17:35 I attest to the accuracy and integrity of this document

CWP-4155-2025

2

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

The petitioner has challenged the notice dated 28.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 13.01.2025 and conseuqential proceedings, for AY 2020-2021, on the ground that he 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.

(ARUN PALLI) JUDGE

(SUDEEPTI SHARMA) JUDGE

04.03.2025

Gaurav Arora

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

Gaurav Arora 2025.03.07 17:35 I attest to the accuracy and integrity of this document