Disposed¶7

Amarjit Singh v. Income Tax Officer and Others

Punjab & Haryana HC18 Mar 2025CWP/7298/2025

Case brief

AI extract

What is this about?

Punjab and Haryana High Court, Chandigarh; CWP-7298-2025 (O&M); Amarjit Singh v. Income Tax Officer Ward 6(1) Chandigarh; Section 148 notice Income Tax Act 1961 AY 2020-2021; jurisdiction objection; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; covered by Jatinder Singh Bhangu CWP No. 15745-2024 (19.07.2024) and Jasjit Singh CWP No. 21509-2023 (29.07.2024); writ petition disposed of in terms of those decisions.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also stand disposed of. ¶7

Amarjit Singh Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also stand disposed of.

¶7

Issue for consideration

Whether respondent No. 1 had jurisdiction to issue the notice dated 30.03.2024 under Section 148 of the Income Tax Act, 1961 for AY 2020-2021, given the petitioner's contention that the CBDT circular/notification dated 29.03.2022 specifically vests exclusive power to issue Section 148 notices in the NFAC.

¶5

Court's answer

The issue involved in the writ petition is covered by the judgments of a Co-ordinate Bench of this Court in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), and learned counsel appearing for the Union of India has not disputed the same.

¶3

Ratio / Principle

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.

¶7

Detailed headnote1 paragraphs

CWP-7298-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 18.03.2025 (Arun Palli and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.). Petitioner Amarjit Singh challenged notice dated 30.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 by respondent No. 1, Income Tax Officer, Ward 6 (1), Chandigarh, on the ground that respondent No. 1 lacked jurisdiction, since the CBDT circular/notification dated 29.03.2022 specifically vests exclusive power to issue Section 148 notices in the NFAC. Counsel contended the issue was covered by the Co-ordinate Bench judgments in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023, decided 29.07.2024); counsel for the Union of India did not dispute this. The Court disposed of the writ petition in terms of those two judgments and all pending applications, if any, also stand disposed of.

¶1

CWP-7298-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

152

¶5

CWP-7298-2025 (O&M) Date of Decision:-18.03.2025

Amarjit Singh

....Petitioner

Vs.

Income Tax Officer, Ward 6 (1), Chandigarh & ors. ...Respondents

¶10

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

¶11

Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner

¶12

Ms. Urvashi Dhugga, Sr. Standing counsel for the respondent.

¶13

¶14

SUDEEPTI SHARMA, J.

¶15

Challenge in the instant writ petition is to notice dated 30.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2020-2021.

¶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 2025.03.21 19:16 I attest to the accuracy and integrity of this document

¶20

CWP-7298-2025

¶21

¶22

whole records of the case.

¶23

The petitioner has challenged the notice dated 30.03.2024 issued under Section 148 of the Act, 1961 for AY 2020-2021 issued by respondent No. 1, on the ground that he 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.

¶27

(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 2025.03.21 19:16 I attest to the accuracy and integrity of this document

Amarjit Singh v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Amarjit Singh v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Ashish Mohan Gupta Vs District Consumer Disputes Redressal Forum-I, Ors.

Vikram Jaiswal Vs Central Board of Direct Taxes and Others

Sumant Misra Vs Central Board of Direct Taxes and Others

Labh Singh Vs Union of India and Others

Ram Nath Vs Union of India and Others

Apinder Singh Grewal Vs Income Tax Officer and Others