Disposed¶26

Snehlata Jassal v. Union of India and Others

Income Tax – Notice under Section 148, Income Tax Act, 1961 – Jurisdiction of issuing authority

Punjab & Haryana HC19 Mar 2025CWP/7563/2025

Download

Case brief

AI extract

What is this about?

Section 148 notice; AY 2020-2021; NFAC exclusive jurisdiction; CBDT circular/notification dated 29.03.2022; Jatinder Singh Bhangu CWP 15745-2024 (19.07.2024); Jasjit Singh CWP 21509-2023 (29.07.2024); writ petition disposed of in terms of Co-ordinate Bench rulings; Punjab and Haryana High Court; income tax.

What did the court decide?

Writ petition disposed of in terms of Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra); all pending applications, if any, also stand disposed of. ¶26

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

¶1

CWP-7563-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

166

¶5

CWP-7563-2025 (O&M) Date of Decision:-19.03.2025

Snehlata Jassal

....Petitioner

Vs.

Union of India and others

¶10

...Respondents

¶11

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

¶12

Present: Mr. Anurag Sharma and Mr. Kapish Chawla, Advocates for the petitioner

¶13

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

¶14

¶15

SUDEEPTI SHARMA, J.

¶16

Challenge in the instant writ petition is to notice dated 26.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2020-2021.

¶17

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 .

¶18

Learned counsel appearing for Union of India has also not disputed the same.

¶19

We have heard learned counsel for the parties and perused the

¶20

Gaurav Arora 2025.03.24 14:52 I attest to the accuracy and integrity of this document

¶21

CWP-7563-2025

¶22

¶23

whole records of the case.

¶24

The petitioner has challenged the notice dated 26.03.2024 issued under Section 148 of the Act, 1961 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.

¶25

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.

¶26

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

¶27

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

¶28

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

¶29

19.03.2025

¶30

Gaurav Arora

¶31

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

¶32

Gaurav Arora 2025.03.24 14:52 I attest to the accuracy and integrity of this document

Snehlata Jassal v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Snehlata Jassal 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

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Amarjit Singh Vs Income Tax Officer and Others

Labh Singh Vs Union of India and Others

Ram Nath Vs Union of India and Others

Rajinder Jindal through L/H Atul Jindal Vs Union of India and Others

Neelam Rani Vs Union of India and Others

Amit Jain Vs Income Tax Officer and Others