Disposed¶7

Rajinder Mehta v. Income Tax Officer, Ward 2(1), Faridabad and Others

Punjab & Haryana HC17 Feb 2025CWP/4244/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961 notice; jurisdictional challenge to reassessment notice; AY 2020-2021; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; follows Co-ordinate Bench rulings Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); Punjab and Haryana High Court; disposed of 17.02.2025; respondent: ITO Ward 2(1), Faridabad; no monetary relief.

What did the court decide?

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, stand disposed of. ¶7

Rajinder Mehta Vs Income Tax Officer, Ward 2(1)… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

¶7

Issue for consideration

Whether the notice dated 13.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 by respondent No. 1 was issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 stating that the NFAC has exclusive power to issue Section 148 notices. +1 more

¶5

Court's answer

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 — consistent with those Co-ordinate Bench decisions, which allowed the writ petitions on the same issue while granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. All pending applications, if any, also stand disposed of.

¶7

Ratio / Principle

The issue involved in the present writ petition is covered by the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided on 19.07.2024) and Jasjit Singh (decided on 29.07.2024), and learned counsel appearing for the Union of India has not disputed the same.

¶3

Detailed headnote1 paragraphs

CWP-4244-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 17.02.2025 (Arun Palli & Sudeepti Sharma JJ.; judgment by Sudeepti Sharma J.) — Rajinder Mehta v. Income Tax Officer, Ward 2(1), Faridabad & ors.: Petitioner challenged notice dated 13.03.2024 issued under Section 148, Income Tax Act, 1961 for AY 2020-2021 by respondent No. 1, contending lack of jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting NFAC with exclusive power to issue Section 148 notices. Held: the issue is covered by 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 learned counsel for the Union of India did not dispute. Petition disposed of in terms of those decisions (which had allowed similar petitions with liberty to the revenue to follow the Act, 1961 procedure and proceed accordingly, if so advised); all pending applications disposed of.

¶1

CWP-4244-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

133

¶5

CWP-4244-2025 (O&M) Date of Decision:-17.02.2025

Rajinder Mehta

....Petitioner

Vs.

Income Tax Officer, Ward 2(1), Faridabad & ors. ...Respondents

¶10

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

¶11

Present: Mr. Kartik Bansal, Advocate for the petitioner

¶12

Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondent-department.

¶13

¶14

SUDEEPTI SHARMA, J.

¶15

Challenge in the instant writ petition is to notice dated 13.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and conseuqential proceedings, for AY 2020-2021.

¶16

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 .

¶17

Learned counsel appearing for Union of India has also not disputed the same.

¶18

We have heard learned counsel for the parties and perused the

¶19

Gaurav Arora 2025.02.19 13:28 I attest to the accuracy and integrity of this document

¶20

CWP-4244-2025

¶21

¶22

whole records of the case.

¶23

The petitioner has challenged the notice dated 13.03.2024 issued under Section 148 of the Act, 1961, for AY 2020-2021 issued by respondent No. 1, 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.

¶24

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.

¶25

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

¶26

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

¶27

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

¶28

17.02.2025

¶29

Gaurav Arora

¶30

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

¶31

Gaurav Arora 2025.02.19 13:28 I attest to the accuracy and integrity of this document

Rajinder Mehta v. Income Tax Officer, Ward 2(1), Faridabad and Others

Case brief

What is this about?

What did the court decide?

Rajinder Mehta v. Income Tax Officer, Ward 2(1), Faridabad and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

All orders in this case

Similar cases

Sahib Singh Vs Deputy Commissioner of Income Tax and Others

Suresh Kumar Vs Income Tax Officer and Others

Suresh Kumar Vs Income Tax Officer and Others

Purushotam Vs Income Tax Officer and Others

Arvinder Singh Vs Union of India and Others

Bir Bhan Vs Union of India and Others