Manmohan Singh Bajwa Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

Manmohan Singh Bajwa Vs Income Tax Officer 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 respondent No. 1 (Income Tax Officer, Ward 6 (1), Chandigarh) had jurisdiction to issue the notice dated 31.03.2023 under Section 148 of the Income Tax Act, 1961 for AY 2019-2020, 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

As the issue raised is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed identical writ petitions with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly if so advised, the present writ petition is disposed of in terms of those decisions.

Detailed headnote1 paragraphs

Writ petition (CWP-4595-2025 (O&M), decided 04.03.2025) by Manmohan Singh Bajwa challenging notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961 for AY 2019-2020 by respondent No. 1, Income Tax Officer, Ward 6 (1), Chandigarh, on the ground that he had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having enumerated that the NFAC has exclusive power to issue notices under Section 148. Counsel for the petitioner showed the issue was covered by 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 like writ petitions granting liberty to the revenue to follow the procedure under the Act, 1961 if so advised; counsel for Union of India did not dispute this. Held: writ petition disposed of in terms of those decisions; pending applications, if any, also disposed of. Judgment authored by Sudeepti Sharma, J.; coram Arun Palli and Sudeepti Sharma, JJ.

CWP-4595-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

123

CWP-4595-2025 (O&M) Date of Decision:-04.03.2025

Manmohan Singh Bajwa

....Petitioner

Vs.

Income Tax Officer, Ward 6 (1) Chandigarh & ors. ...Respondents

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

Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner

Mr. Vibhav Gupta, Advocate for the respondent.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2019-2020.

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.

We have heard learned counsel for the parties and perused the

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

CWP-4595-2025

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whole records of the case.

The petitioner has challenged the notice dated 31.03.2023 issued under Section 148 of the Act, 1961 for AY 2019-2020 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.

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) (SUDEEPTI SHARMA) JUDGE JUDGE

04.03.2025

Gaurav Arora

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

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