Disposed¶25

Labh Singh v. Union of India and Others

Punjab & Haryana HC18 Mar 2025CWP/7245/2025

Case brief

AI extract

What is this about?

Punjab & Haryana High Court, CWP-7245-2025 (O&M), decided 18.03.2025; Labh Singh v. Union of India; S. 148 / S. 151 / S. 156 Income Tax Act 1961; AY 2015-2016; NFAC exclusive jurisdiction to issue Section 148 notice; CBDT circular/notification 29.03.2022; follows Jatinder Singh Bhangu (CWP 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP 21509-2023, dt. 29.07.2024); disposed of.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided on 29.07.2024); all pending applications, if any, also stand disposed of. ¶25

Labh 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 05.04.2022 under Section 148, the approval dated 05.04.2022 under Section 151, the assessment order dated 11.03.2024, the notice of demand dated 11.03.2024 under Section 156 of the Income Tax Act, 1961 (AY 2015-2016) and consequential actions were invalid for want of jurisdiction of the Issuing Authority, in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue Section 148 notices.

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Court's answer

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided on 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided on 29.07.2024), i.e., on the same footing on which such petitions were allowed, with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

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Detailed headnote1 paragraphs

Income Tax - Jurisdiction to issue notice under S. 148 - Writ petition challenging notice dated 05.04.2022 u/S 148, approval dated 05.04.2022 u/S 151, assessment order dated 11.03.2024, notice of demand dated 11.03.2024 u/S 156 of the Income Tax Act, 1961 and consequential actions for AY 2015-2016, on the ground that the Issuing Authority lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC to issue S. 148 notices - Issue held covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, dt. 29.07.2024), wherein such petitions were allowed with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised - Revenue counsel did not dispute coverage - Writ petition disposed of in terms of the said judgments; pending applications disposed of.

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CWP-7245-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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140

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CWP-7245-2025 (O&M) Date of Decision:-18.03.2025

Sh. Labh Singh

....Petitioner

Vs.

Union of India and others

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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. Rakesh Cajla and Mr. Abhishek Sharma, Advocates for the petitioner.

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Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondent. ***

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 05.04.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); approval dated 05.04.2022 issued under Section 151 of the Act, 1961 ; assessment order dated 11.03.2024; notice of demand dated 11.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2015-2016.

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

CWP-7245-2025

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 05.04.2022 issued under Section 148 of the Act, 1961; approval dated 05.04.2022 issued under Section 151 of the Act, 1961 ; assessment order dated 11.03.2024; notice of demand dated 11.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2015-2016, 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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18.03.2025

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

Labh Singh v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Labh Singh v. Union of India and Others

Case brief

What is this about?

What did the court decide?

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What the court decided

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