Disposed¶26

Arshdeep Singh v. Union of India and Others

Punjab & Haryana HC11 Mar 2025CWP/6790/2025

Case brief

AI extract

What is this about?

Keywords: CWP-6790-2025 (O&M); Arshdeep Singh v. Union of India & ors.; High Court of Punjab and Haryana; Section 148 Income Tax Act 1961; notice dated 27.03.2024; AY 2020-2021; CBDT circular/notification dated 29.03.2022; NFAC exclusive jurisdiction; faceless assessment; jurisdiction of Issuing Authority; followed Jatinder Singh Bhangu CWP No. 15745-2024 (decided 19.07.2024); followed Jasjit Singh CWP No. 21509-2023 (decided 29.07.2024); disposed of 11.03.2025; Division Bench of Arun Palli and Sudeepti Sharma, JJ.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); consistent with those judgments, liberty to the Revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised. ¶26

Arshdeep Singh Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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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 were issued without jurisdiction, the Issuing Authority lacking power 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 issue involved in the writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and other connected matters, decided 29.07.2024), and learned counsel appearing for the Union of India did not dispute this.

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Ratio / Principle

The present writ petition is disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); as in those decisions, which allowed identical petitions on the jurisdictional ground arising from the CBDT circular dated 29.03.2022 confining Section 148 power to the NFAC, liberty is left to the Revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Key takeaways

All the pending applications, if any, also stand disposed of.ratio¶27

Detailed headnote1 paragraphs

Punjab & Haryana High Court disposed of a writ petition (CWP-6790-2025 O&M) challenging a notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, and consequential actions, for AY 2020-2021, in terms of its Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023 and other connected matters, decided 29.07.2024). 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 notices under Section 148 in the NFAC; the Union of India did not dispute coverage of the issue. Consistent with the followed precedents, liberty was left to the Revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. All pending applications also stood disposed of.

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CWP-6790-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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158

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CWP-6790-2025 (O&M) Date of Decision:-11.03.2025

Arshdeep 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. Karan Nehra, Advocate for the petitioner

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Mr. Ranvijay Singh, Sr. Standing counsel for the respondent-Union of India.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 27.03.2024 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 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 2025.03.18 17:48 I attest to the accuracy and integrity of this document

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CWP-6790-2025

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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 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 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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11.03.2025

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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 2025.03.18 17:48 I attest to the accuracy and integrity of this document

Arshdeep Singh v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Arshdeep Singh v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Cases cited

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