Disposed¶7

Apinder Singh Grewal v. Income Tax Officer and Others

Punjab & Haryana HC18 Mar 2025CWP/7475/2025

Case brief

AI extract

What is this about?

CWP-7475-2025 (O&M); High Court of Punjab and Haryana at Chandigarh; decision date 18.03.2025; Section 148 Income Tax Act 1961 notice dated 26.03.2024 for AY 2020-2021; show cause notice dated 06.03.2025; jurisdictional challenge by petitioner Apinder Singh Grewal; CBDT circular/notification dated 29.03.2022; NFAC exclusive power to issue Section 148 notices; 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); pending applications disposed.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu's case (supra) (decided 19.07.2024) and Jasjit Singh's case (supra) (decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶7

Apinder Singh Grewal Vs Income Tax Officer 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 26.03.2024 issued under Section 148 of the Income Tax Act, 1961 and the show cause notice dated 06.03.2025, with consequential actions, for AY 2020-2021 were validly issued, given the petitioner's contention that the Issuing Authority had no 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 issue raised in the present writ petition is covered by the Co-ordinate Bench judgments in Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 21509-2023, decided 29.07.2024), and learned counsel appearing for the Union of India did not dispute this.

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Ratio / Principle

Proceeding on the Co-ordinate Bench decisions in Jatinder Singh Bhangu (supra) and Jasjit Singh (supra), writ petitions raising the identical issue were allowed 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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Key takeaways

In view of the above, the present writ petition stands 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.ratio¶7

Detailed headnote1 paragraphs

Punjab & Haryana High Court (Arun Palli and Sudeepti Sharma JJ.; judgment delivered by Sudeepti Sharma J.) disposed of a writ petition (CWP-7475-2025 (O&M)) challenging a notice dated 26.03.2024 issued under Section 148 of the Income Tax Act, 1961, a show cause notice dated 06.03.2025 and all consequential actions, for AY 2020-2021. The petitioner contended that the Issuing Authority had no jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 specifically enumerating that the NFAC has exclusive power to issue Section 148 notices. Holding the issue covered by Co-ordinate Bench decisions in Jatinder Singh Bhangu v. Union of India (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP No. 21509-2023, decided 29.07.2024) - which allowed identical writ petitions with liberty to the revenue to follow the procedure under the Act, 1961 and proceed accordingly, if so advised - and with counsel for the Union of India not disputing the coverage, the Court disposed of the petition in terms of those judgments; all pending applications were likewise disposed of.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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176 CWP-7475-2025 (O&M) Date of Decision:-18.03.2025

Apinder Singh Grewal

....Petitioner

Vs.

Income Tax Officer, Ward 3(1), Ludhiana & 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. Nikhil Goyal, Advocate, for the petitioner.

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Mr.Ranvijay Singh, Sr. Standing counsel for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 26.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and show cause notice dated 06.03.2025 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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Gaurav Arora 2025.03.24 14:44 I attest to the accuracy and integrity of this document

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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 26.03.2024 issued under Section 148 of the Act, 1961 and show cause notice dated 06.03.2025 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 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

Apinder Singh Grewal v. Income Tax Officer and Others

Case brief

What is this about?

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Apinder Singh Grewal v. Income Tax Officer and Others

Case brief

What is this about?

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