Disposed¶24

Ram Nath v. Union of India and Others

Punjab & Haryana HC18 Mar 2025CWP/7253/2025

Case brief

AI extract

What is this about?

Punjab & Haryana High Court, CWP-7253-2025 (O&M), Ram Nath v. Union of India, decided 18.03.2025. Keywords: Section 148 Income Tax Act 1961 notice validity; Section 151 approval; Section 156 notice of demand; assessment order 02.01.2024; AY 2015-2016; Issuing Authority lack of jurisdiction; NFAC exclusive power to issue Section 148 notices; CBDT circular/notification dated 29.03.2022; Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024); Jasjit Singh CWP No. 21509-2023 (29.07.2024); writ disposed of in terms of Co-ordinate Bench decisions with liberty to revenue to proceed under the Act.

What did the court decide?

Writ petition 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); all pending applications, if any, also disposed of. ¶24

Ram Nath 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 03.04.2022 under Section 148 of the Income Tax Act, 1961, the approval dated 03.04.2022 under Section 151, the assessment order dated 02.01.2024 and the notice of demand dated 17.01.2025 under Section 156, all for AY 2015-2016, were invalidly issued because the Issuing Authority had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having vested exclusive power to issue Section 148 notices in the NFAC.

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Court's answer

The issue raised being the same as in 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 learned counsel for the Union of India did not dispute, the writ petition is disposed of in terms of those two decisions.

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Detailed headnote1 paragraphs

Ram Nath v. Union of India and others, CWP-7253-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 18.03.2025 (Sudeepti Sharma, J., author; Arun Palli, J.). Writ petition challenging notice dated 03.04.2022 issued under Section 148 of the Income Tax Act, 1961, approval dated 03.04.2022 under Section 151, assessment order dated 02.01.2024, notice of demand dated 17.01.2025 under Section 156 and all consequential actions for AY 2015-2016, on the ground that the Issuing Authority had no jurisdiction, the CBDT circular/notification dated 29.03.2022 having specifically enumerated that the NFAC has exclusive power to issue Section 148 notices. Counsel for the petitioner contended the issue 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), in which similar writ petitions were allowed with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; counsel for the Union of India did not dispute this. Held: writ petition disposed of in terms of both Co-ordinate Bench decisions; pending applications, if any, also disposed of.

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CWP-7253-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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140-A CWP-7253-2025 (O&M) Date of Decision:-18.03.2025

Ram Nath

....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 03.04.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); approval dated 03.04.2022 issued under Section 151 of the Act, 1961 ; assessment order dated 02.01.2024; notice of demand dated 17.01.2025 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-7253-2025

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 03.04.2022 issued under Section 148 of the Act, 1961; approval dated 03.04.2022 issued under Section 151 of the Act, 1961 ; assessment order dated 02.01.2024; notice of demand dated 17.01.2025 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

Ram Nath v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Ram Nath 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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