Disposed¶26

M/S Fastway Sonipat Digital Network Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central CIRCLE-2, Ludhiana

Punjab & Haryana HC9 Jul 2025CWP/4662/2024

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961; notice dated 27.03.2023; AY 2020-2021; jurisdiction of Issuing Authority; NFAC exclusive jurisdiction; CBDT circular/notification 29.03.2022; CWP-4662-2024 (O&M); M/s Fastway Sonipat Digital Network Pvt. Ltd.; Dy. Commissioner of Income Tax Central Circle-2 Ludhiana; disposed in terms of Co-ordinate Bench precedents 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; Lisa Gill and Sudeepti Sharma JJ.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided on 29.07.2024); all pending applications, if any, stand disposed of. ¶26

M/S Fastway Sonipat Digital Network Pvt. Ltd. Vs Deputy… — Income Tax | Punjab & Haryana HC (2025)

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CWP-4662-2024

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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277-2 CWP-4662-2024 (O&M) Date of Decision:-09.07.2025

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M/s Fastway Sonipat Digital Network Pvt. Ltd.

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....Petitioner

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Vs.

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Dy. Commissioner of Income Tax, Central Circle-2, Ludhiana

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...Respondent

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CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. S.K. Mukhi, Advocate, for the petitioner.

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Mr. Ranvijay Singh, Sr. Standing counsel with Ms. Nitika Garg, 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 27.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and consequential actions, 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 for the respondent has also not disputed the

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same.

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Gaurav Arora 2025.07.18 15:51 I attest to the accuracy and integrity of this document

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CWP-4662-2024

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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 27.03.2023 issued under Section 148 of the Act, 1961 and consequential actions, for AY 2020-2021, 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

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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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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

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09.07.2025

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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 2025.07.18 15:51 I attest to the accuracy and integrity of this document

M/S Fastway Sonipat Digital Network Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central CIRCLE-2, Ludhiana

Case brief

What is this about?

What did the court decide?

M/S Fastway Sonipat Digital Network Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central CIRCLE-2, Ludhiana

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

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