Disposed¶26

Neter Singh v. Union of India and Others

Punjab & Haryana HC4 Mar 2025CWP/4564/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961; Section 148A(d); notice and order dated 28.03.2023; AY 2016-2017; CBDT circular/notification dated 29.03.2022; NFAC exclusive jurisdiction; Issuing Authority jurisdiction; Jatinder Singh Bhangu CWP No. 15745-2024 decided 19.07.2024; Jasjit Singh CWP No. 21509-2023 decided 29.07.2024; writ petition disposed of in terms of Co-ordinate Bench decisions; liberty to revenue to follow procedure under Act 1961; pending applications disposed; Punjab & Haryana High Court; CWP-4564-2025 (O&M); decision 04.03.2025.

What did the court decide?

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

Neter 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 (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 Issuing Authority had jurisdiction to issue the notice dated 28.03.2023 under Section 148 and the order dated 28.03.2023 under Section 148A(d) of the Income Tax Act, 1961 (with consequential proceedings) for AY 2016-2017, given the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. +1 more

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Court's answer

The writ petition is disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024) - precedents under which the revenue was granted liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Ratio / Principle

The issue raised in this 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 writ petitions on the same issue; counsel appearing for the Union of India did not dispute this (paras 18-19).

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (bench: Arun Palli & Sudeepti Sharma JJ.; judgment authored under Sudeepti Sharma, J.) disposed of CWP-4564-2025 filed by Neter Singh challenging the notice dated 28.03.2023 issued under Section 148 of the Income Tax Act, 1961 and the order dated 28.03.2023 issued under Section 148A(d) of the Act, 1961, with consequential proceedings, for AY 2016-2017. The challenge rested on the ground that, per the CBDT circular/notification dated 29.03.2022, the NFAC has exclusive power to issue Section 148 notices, so the Issuing Authority lacked jurisdiction. Holding the issue 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 counsel for the Union of India did not dispute - the Court disposed of the writ petition in terms of those decisions, under which the revenue retains liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. All pending applications, if any, also stood disposed of.

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CWP-4564-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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122

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CWP-4564-2025 (O&M) Date of Decision:-04.03.2025

Neter Singh

....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. P.S. Khuranna and Mr. Ajay Kamboj, Advocates for the petitioner.

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

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 28.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) & order dated 28.03.2023 issued under Section 148 A (d) of the Act, 1961 and conseuqential proceedings, for AY 2016-2017.

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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

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disputed the same.

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Gaurav Arora 2025.03.07 17:36 I attest to the accuracy and integrity of this document

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CWP-4564-2025

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

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The petitioner has challenged the notice dated 28.03.2023 issued under Section 148 of the Act, 1961 & order dated 28.03.2023 issued under Section 148 A (d) of the Act, 1961 and conseuqential proceedings, for AY 2016-2017, 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.

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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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