Disposed¶25

Sanjay Kumar Garg v. Income Tax Officer and Another

Punjab & Haryana HC25 Feb 2025CWP/5270/2025

Case brief

AI extract

What is this about?

Jurisdiction of Issuing Authority vs NFAC under CBDT circular/notification dated 29.03.2022; notice under Section 148 Income Tax Act 1961; order under Section 148A(d); show cause notice under Section 148A(b); AY 2019-2020; writ 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); Punjab and Haryana High Court at Chandigarh; CWP (O&M); decided 25.02.2025; Bench: Arun Palli and Sudeepti Sharma JJ.; petitioner Sanjay Kumar Garg; respondents Income Tax Officer, Ward-I, Kurukshetra & anr.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶25

Sanjay Kumar Garg Vs Income Tax Officer and Another — Income Tax | Punjab & Haryana HC (2025)

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CWP-5270-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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135 CWP-5270-2025 (O&M) Date of Decision:-25.02.2025

Sanjay Kumar Garg

....Petitioner

Vs.

Income Tax Officer, Ward-I, Kurukshetra & anr.

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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. Nitin Kanwar, Advocate, for the petitioner

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Mr. Ranvijay Singh, Sr. Standing counsel, for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 12.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 12.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 13.03.2023 issued under Section 148 A(b) of the Act, 1961; show cause notices dated 17.03.2023 and 18.03.2023 and conseuqential actions, for AY 2019-2020.

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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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Gaurav Arora 2025.02.28 17:28 I attest to the accuracy and integrity of this document

CWP-5270-2025

disputed the same.

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 12.04.2023 issued under Section 148 of the Act, 1961; order dated 12.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 13.03.2023 issued under Section 148 A(b) of the Act, 1961; show cause notices dated 17.03.2023 and 18.03.2023 and conseuqential actions, for AY 2019-2020, 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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All the pending applications, if any, also stand disposed of.

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 25.02.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.02.28 17:28 I attest to the accuracy and integrity of this document

Sanjay Kumar Garg v. Income Tax Officer and Another

Case brief

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Sanjay Kumar Garg v. Income Tax Officer and Another

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