Open Door Welfare Society Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

Open Door Welfare Society Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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 stand disposed of.

Issue for consideration

Whether the notice dated 19.03.2024 issued under Section 148 of the Income Tax Act, 1961 and the consequential actions for AY 2018-2019 were issued without jurisdiction by 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.

Court's answer

The present writ petition is disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), which allowed identical challenges to Section 148 notices with liberty to the revenue to follow the procedure under the Act, 1961 if so advised.

Detailed headnote1 paragraphs

Punjab & Haryana High Court (Coram: Arun Palli and Sudeepti Sharma, JJ.; judgment authored by Sudeepti Sharma, J.) disposed of CWP-7688-2025 (O&M) on 20.03.2025. The petitioner, Open Door Welfare Society, Khojewal, Kapurthala, challenged a notice dated 19.03.2024 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2018-2019, contending that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022, which vests exclusive power in the NFAC to issue Section 148 notices. Counsel for the Union of India did not dispute that the issue was covered by the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), wherein like 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. The Court disposed of the petition in terms of those judgments; pending applications, if any, also stood disposed of.

CWP-7688-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

141

CWP-7688-2025 (O&M) Date of Decision:-20.03.2025

Open Door Welfare Society, Khojewal, Kapurthala

....Petitioner

Vs.

Union of India & ors.

...Respondents

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

Present: Mr. Vishav Bharti Gupta, Mr. Ubhai Bharti Gupta, Advocates for the petitioner.

Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondent.

SUDEEPTI SHARMA, J.

Challenge in the instant writ petition is to notice dated 19.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2018-2019.

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 .

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

We have heard learned counsel for the parties and perused the

Gaurav Arora 2025.03.24 17:32 I attest to the accuracy and integrity of this document

CWP-7688-2025

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whole records of the case.

The petitioner has challenged the notice dated 19.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2018-2019 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.

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.

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

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

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

20.03.2025

Gaurav Arora

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

Gaurav Arora 2025.03.24 17:32 I attest to the accuracy and integrity of this document