Disposed¶26

Bir Bhan v. Union of India and Others

Punjab & Haryana HC17 Feb 2025CWP/4340/2025

Case brief

AI extract

What is this about?

Punjab and Haryana High Court, CWP-4340-2025 (O&M), Bir Bhan v. Union of India & ors., decided 17.02.2025 by Arun Palli and Sudeepti Sharma JJ. (judgment by Sudeepti Sharma J.). Section 148 Income Tax Act 1961; notice dated 27.03.2024; AY 2020-2021; jurisdiction of assessing officer; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; follows Jatinder Singh Bhangu v. Union of India, CWP No. 15745-2024, decided 19.07.2024, and Jasjit Singh v. Union of India, CWP No. 21509-2023, decided 29.07.2024; writ petition disposed of in terms of coordinate bench rulings; no costs, no quantum.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.

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

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 was without jurisdiction, having regard to the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue notices under Section 148.

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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 (CWP No. 21509-2023, decided 29.07.2024), which allowed identical writ petitions on the same issue by granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly if so advised; learned counsel for the Union of India did not dispute this.

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Ratio / Principle

In view of the coverage by the said Co-ordinate Bench decisions, 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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Detailed headnote1 paragraphs

Direct taxation – Income Tax Act, 1961, S. 148 – Writ petition challenging notice dated 27.03.2024 for AY 2020-2021 and consequential proceedings – Ground: issuing officer (respondent No. 1) lacked jurisdiction in view of CBDT circular/notification dated 29.03.2022, which specifically enumerates that the NFAC has exclusive power to issue notices under Section 148 – Held: issue covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and other connected matters, decided 29.07.2024), where identical writ petitions were allowed with liberty to the revenue to follow the procedure under the Act if so advised – Stand of Union of India not disputed – Writ petition disposed of in terms of the said decisions; pending applications, if any, disposed of.

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CWP-4340-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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150

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CWP-4340-2025 (O&M) Date of Decision:-17.02.2025

Bir Bhan

....Petitioner

Vs.

Union of India & 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. B.S. Jaswal, Advocate for the petitioner

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Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate 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 27.03.2024 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 2025.02.24 11:04 I attest to the accuracy and integrity of this document

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CWP-4340-2025

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whole records of the case.

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The petitioner has challenged the notice dated 27.03.2024 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 2025.02.24 11:04 I attest to the accuracy and integrity of this document

Bir Bhan v. Union of India and Others

Case brief

What is this about?

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Bir Bhan v. Union of India and Others

Case brief

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