Disposed¶26

Shelly Agrawal v. Income Tax Officer, Ward 2(3), Faridabad and Others

Punjab & Haryana HC9 Apr 2025CWP/8388/2025

Case brief

AI extract

What is this about?

Punjab & Haryana HC, Chandigarh; CWP-8388-2025; decided 09.04.2025; S. 148 Income Tax Act 1961 notice dated 06.03.2024 for AY 2022-2023 challenged for want of jurisdiction; CBDT circular/notification 29.03.2022; NFAC exclusive power to issue S.148 notices; disposal in terms of Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); liberty to revenue to follow statutory procedure; petitioner Shelly Agrawal; counsel Kartik Bansal (petitioner), Varun Issar Sr. Standing counsel and Pridhi Sandhu (respondent).

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. ¶26

Shelly Agrawal Vs Income Tax Officer, Ward 2(3)… — 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.

¶26

Issue for consideration

Whether the notice dated 06.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2022-2023 was issued without jurisdiction, in view of the CBDT circular/notification dated 29.03.2022 enumerating that NFAC has exclusive power to issue notices under Section 148.

¶24

Court's answer

This Court proceeded on the finding that a Co-ordinate Bench, in Jatinder Singh Bhangu and Jasjit Singh, had allowed writ petitions raising the same issue, granting liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

¶25

Ratio / Principle

The present writ petition was disposed of in terms of Jatinder Singh Bhangu (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024); all pending applications, if any, also stand disposed of.

¶26

Detailed headnote1 paragraphs

CWP-8388-2025, High Court of Punjab and Haryana (Coram: Arun Palli and Sudeepti Sharma; judgment under SUDEEPTI SHARMA, J.), decided 09.04.2025. Petitioner Shelly Agrawal challenged a notice dated 06.03.2024 issued under Section 148, Income Tax Act, 1961 for AY 2022-2023, on the ground that the issuer had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022, which specifically enumerated that NFAC has exclusive power to issue Section 148 notices. Learned counsel for the Union did not dispute that the issue stood covered. Relying on Co-ordinate Bench decisions in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024 and connected matter, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023 and other connected matters, decided 29.07.2024), where identical writ petitions were allowed with liberty to the revenue to follow the statutory procedure and proceed accordingly if so advised, the Court disposed of the present writ petition in terms of those decisions; all pending applications, if any, also stand disposed of.

¶1

CWP-8388-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

133

¶5

CWP-8388-2025 Date of Decision:-09.04.2025

SHELLY AGRAWAL

....Petitioner

Vs.

INCOME TAX OFFICER, WARD 2(3), FARIDABAD AND OTHERS

¶10

...Respondents

¶11

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

¶12

Present: Mr. Kartik Bansal, Advocates for the petitioner.

¶13

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

¶14

¶15

SUDEEPTI SHARMA, J.

¶16

Challenge in the instant writ petition is to notice dated 06.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2022-2023.

¶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

¶19

disputed the same.

¶20

Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document

¶21

CWP-8388-2025

¶22

¶23

We have heard learned counsel for the parties and perused the whole records of the case.

¶24

The petitioner has challenged the notice dated 06.03.2024 issued under Section 148 of the Act, 1961 for AY 2022-2023, 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.

¶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 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

¶29

Gaurav Arora 2025.04.11 14:25 I attest to the accuracy and integrity of this document

Shelly Agrawal v. Income Tax Officer, Ward 2(3), Faridabad and Others

Case brief

What is this about?

What did the court decide?

Shelly Agrawal v. Income Tax Officer, Ward 2(3), Faridabad 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

Dinesh Kumar Vs Union of India and Anr.

Abhishek Anirudh Joshi Alias Abhishek Joshi Vs Deputy Commissioner of Income Tax and Others

Harbans Lal Vs Income Tax Officer and Others

Sanjeev Garg Vs Union of India & Ors.

Sarabjit Singh Vs Deputy Commissioner of Income Tax and Others

Surinder Singh Vs Income Tax Officer and Others