M/S Jujhar Advertisers Pvt. Ltd. Vs Deputy Commissioner… — Income Tax | Punjab & Haryana HC (2025)

M/S Jujhar Advertisers Pvt. Ltd. Vs Deputy Commissioner… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra); pending applications, if any, also disposed of.

Issue for consideration

Whether the Issuing Authority had jurisdiction to issue the notice dated 30.03.2023 under Section 148 of the Income Tax Act, 1961 and consequential actions for AY 2020-2021, 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

The present writ petition is disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu's case (decided 19.07.2024) and Jasjit Singh's case (decided 29.07.2024); all pending applications, if any, also stand disposed of.

Detailed headnote1 paragraphs

High Court of Punjab and Haryana at Chandigarh (Sudeepti Sharma, J.; Coram: Lisa Gill and Sudeepti Sharma, JJ.) — CWP-4784-2024 (O&M), decided 09.07.2025. M/s Jujhar Advertisers Pvt. Ltd. challenged the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 and consequential actions for AY 2020-2021, contending that the Issuing Authority had no jurisdiction to issue it in view of the CBDT circular/notification dated 29.03.2022, wherein it was enumerated that the NFAC has exclusive power to issue Section 148 notices. Counsel for the petitioner submitted that the issue stood covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided 29.07.2024), which had allowed writ petitions on the same issue while granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; counsel for the respondent did not dispute this. Accordingly, the writ petition was disposed of in terms of both decisions, and all pending applications, if any, were also disposed of.

CWP-4784-2024

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

277-3 CWP-4784-2024 (O&M) Date of Decision:-09.07.2025

M/s Jujhar Advertisers Pvt. Ltd.

....Petitioner

Vs.

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

...Respondent

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

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

Mr. Ranvijay Singh, Sr. Standing counsel with Ms. Nitika Garg, Advocate for the respondent.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and consequential actions, for AY 2020-2021.

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 for the respondent has also not disputed the

same.

GAURAV ARORA 2025.09.15 12:15 I attest to the accuracy and integrity of this document

CWP-4784-2024

2

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

The petitioner has challenged the notice dated 30.03.2023 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.

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.

(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

09.07.2025 Gaurav Arora

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

GAURAV ARORA 2025.09.15 12:15 I attest to the accuracy and integrity of this document