Disposed¶26

Jaspinder Singh v. Union of India and Others

Punjab & Haryana HC10 Mar 2025CWP/6574/2025

Case brief

AI extract

What is this about?

P&H HC CWP-6574-2025 (O&M), decided 10.03.2025 (Arun Palli & Sudeepti Sharma JJ.) - Jaspinder Singh v. Union of India - Section 148 Income Tax Act 1961 notice dated 27.03.2024 for AY 2020-2021 challenged for want of jurisdiction of Issuing Authority; CBDT circular/notification dated 29.03.2022; NFAC exclusive power; disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); liberty to revenue to proceed under the Act, 1961 if so advised.

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. ¶26

Jaspinder 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.

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Issue for consideration

Whether the notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (and consequential actions) for AY 2020-2021 was validly issued, given the petitioner's contention that the Issuing Authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in the NFAC.

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Court's answer

The writ petition is disposed of in terms of the 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 dealt with the same issue and which learned counsel for the Union of India did not dispute.

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Ratio / Principle

Consistent with the precedent decisions being followed, the revenue retains liberty to follow the procedure as laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised.

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Detailed headnote1 paragraphs

Writ petition (CWP-6574-2025 O&M, Punjab & Haryana HC, decided 10.03.2025; coram Arun Palli and Sudeepti Sharma JJ., judgment authored by Sudeepti Sharma J.) filed by Jaspinder Singh challenging a notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2020-2021, on the ground that the Issuing Authority had no jurisdiction, since per the CBDT circular/notification dated 29.03.2022 the NFAC has exclusive power to issue Section 148 notices. Counsel for the petitioner contended the matter 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); counsel for the Union of India did not dispute this. The Court disposed of the petition in terms of those two decisions, under which the revenue was granted liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications were also disposed of.

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CWP-6574-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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158 CWP-6574-2025 (O&M) Date of Decision:-10.03.2025

Jaspinder Singh

....Petitioner

Vs.

Union of India & ors.

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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. Nazuk Singhal, Mr. Himanshu Gupta and Mr. Yaseen Sethi, Advocates, for the petitioner.

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Ms. Gauri Neo Rampal, Sr. Standing counsel with for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all 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 appearing for Union of India has also not disputed the same.

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We have heard learned counsel for the parties and perused the

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Gaurav Arora 2025.03.12 19:08 I attest to the accuracy and integrity of this document

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CWP-6574-2025

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whole records of the case.

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The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961 and all 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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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

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10.03.2025

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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 2025.03.12 19:08 I attest to the accuracy and integrity of this document

Jaspinder Singh v. Union of India and Others

Case brief

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Jaspinder Singh v. Union of India and Others

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