Diljot Singh v. Union of India and Others

Punjab & Haryana HC18 Mar 2025CWP/6165/2025

Case brief

AI extract

What is this about?

Section 148 notice; jurisdiction of issuing authority; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; Income Tax Act 1961; AY 2021-2022; consequential actions; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); disposed of in terms of co-ordinate bench decisions; liberty to revenue to follow procedure under the Act; Punjab and Haryana High Court at Chandigarh; Diljot Singh vs. Union of India.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶Judg ¶7

Diljot 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 Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.

¶Judg ¶7

Issue for consideration

Whether the notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2021-2022, and consequential actions, were validly issued, the petitioner's ground being that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC. +1 more

¶Judg ¶5

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), which had allowed writ petitions on the same issue.

¶Judg ¶7

Detailed headnote1 paragraphs

Punjab and Haryana High Court (coram: Arun Palli and Sudeepti Sharma, JJ.; opinion by Sudeepti Sharma, J.) disposed of a writ petition (CWP-6165-2025 O&M, decided 18.03.2025) filed by Diljot Singh challenging a notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961, and all consequential actions, for AY 2021-2022. The challenge rested on the ground that the Issuing Authority had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having specifically vested exclusive power to issue Section 148 notices in the NFAC. Counsel for the petitioner urged that the issue stood covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India (CWP No. 21509-2023, decided 29.07.2024), in which like writ petitions were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961; counsel for Union of India did not dispute this. Holding: the petition was disposed of in terms of both co-ordinate bench judgments, and all pending applications, if any, were also disposed of.

¶1

CWP-6165-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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128 CWP-6165-2025 (O&M) Date of Decision:-18.03.2025

Diljot Singh

....Petitioner

Vs.

Union of India and others

¶9

...Respondents

¶10

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

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Present: Mr. Anurag Sharma and Mr. Kapish Chawla, Advocates for the petitioner

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

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SUDEEPTI SHARMA, J.

¶15

Challenge in the instant writ petition is to notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.

¶16

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 .

¶17

Learned counsel appearing for Union of India has also not disputed the same.

¶18

We have heard learned counsel for the parties and perused the

¶19

Gaurav Arora 2025.03.24 14:44 I attest to the accuracy and integrity of this document

¶20

CWP-6165-2025

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whole records of the case.

¶23

The petitioner has challenged the notice dated 24.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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.

¶24

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.

¶25

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

¶26

All the pending applications, if any, also stand disposed of.

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

¶28

18.03.2025

¶29

Gaurav Arora

¶30

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

¶31

Gaurav Arora 2025.03.24 14:44 I attest to the accuracy and integrity of this document

Diljot Singh v. Union of India and Others

Case brief

What is this about?

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Diljot Singh v. Union of India and Others

Case brief

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What did the court decide?

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