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

Punjab & Haryana HC17 Feb 2025CWP/4265/2025

Case brief

AI extract

What is this about?

Section 148 notice jurisdiction; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; AY 2020-2021; Income Tax Officer Ward 2(3) Faridabad; writ petition disposed of in terms of Jatinder Singh Bhangu (CWP 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP 21509-2023, dt. 29.07.2024); liberty to revenue to proceed per procedure under Income Tax Act, 1961; Punjab & Haryana High Court at Chandigarh; decision dated 17.02.2025.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also disposed of. ¶¶26

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

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also disposed of.

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Issue for consideration

Whether the notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 by respondent No. 1 was without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices.

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Court's answer

The writ petition was 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 identical challenges to Section 148 notices with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (Coram: Arun Palli and Sudeepti Sharma JJ.; judgment authored by Sudeepti Sharma, J.) disposes of CWP-4265-2025 (O&M) filed by Santosh Mehta challenging notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961 by the ITO, Ward 2(3), Faridabad for AY 2020-2021, together with consequential proceedings, on the ground that the issuing officer lacked jurisdiction because, per the CBDT circular/notification dated 29.03.2022, the NFAC has exclusive power to issue Section 148 notices. Holding the issue 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 (CWP No. 21509-2023, decided 29.07.2024), which the Union of India's counsel did not dispute, the Court disposed of the petition in terms of those judgments — under which similar writ petitions were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. All pending applications were also disposed of.

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CWP-4265-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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135

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CWP-4265-2025 (O&M) Date of Decision:-17.02.2025

Santosh Mehta

....Petitioner

Vs.

Income Tax Officer, Ward 2(3), Faridabad & ors.

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...Respondents

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

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Present: Mr. Kartik Bansal, Advocate for the petitioner

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

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and conseuqential proceedings, for AY 2020-2021.

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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 .

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

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We have heard learned counsel for the parties and perused the

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

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CWP-4265-2025

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whole records of the case.

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The petitioner has challenged the notice dated 12.03.2024 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.

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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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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

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

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

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17.02.2025

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Gaurav Arora

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

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

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

Case brief

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

Case brief

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