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

Balihar Singh 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), with liberty granted to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications disposed of.

Issue for consideration

Whether the Issuing Authority had jurisdiction to issue the Section 148 notice (and undertake consequent actions) for AY 2020-2021, given the CBDT circular/notification dated 29.03.2022 vesting exclusive power to issue Section 148 notices in NFAC.

Court's answer

Since the issue raised in the present writ petition is covered by the Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024), which allowed such writ petitions on the same jurisdictional objection, this writ petition is disposed of in terms of those decisions.

Ratio / Principle

As in the Co-ordinate Bench rulings, liberty is granted to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised.

Key takeaways

All pending applications, if any, also stand disposed of.ratio¶28

Detailed headnote1 paragraphs

Punjab & Haryana High Court (bench: Arun Palli & Sudeepti Sharma JJ.; judgment authored by Sudeepti Sharma, J.), CWP-8399-2025 (O&M), decided 02.04.2025: Petitioner Balihar Singh challenged the notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961, the assessment order dated 13.02.2025, the approval dated 26.03.2024 issued under Section 151 of the Act, 1961 and all consequential actions for AY 2020-2021, on the ground 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 NFAC. Learned counsel for Union of India did not dispute that the issue is covered by Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024). The writ petition was disposed of in terms of those decisions, with liberty to the revenue to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; pending applications were also disposed of.

CWP-8399-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

136 CWP-8399-2025 (O&M) Date of Decision:-02.04.2025

Balihar Singh

....Petitioner

Vs.

Union of India & ors.

...Respondents

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

Present: Mr. Karan Nedra and Mr. Abhay Josan, Advocates, for the petitioner.

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

SUDEEPTI SHARMA, J.

Challenge in the present petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); assessment order dated 13.02.2025; approval dated 26.03.2024 issued under Section 151 of the Act, 1961 and all consequential actions, for AY 2020-2021.

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

Gaurav Arora 2025.04.04 12:19 I attest to the accuracy and integrity of this document

CWP-8399-2025

2

disputed the same.

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

The petitioner has challenged the notice dated 27.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 13.02.2025; approval dated 26.03.2024 issued under Section 151 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.

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

02.04.2025 Gaurav Arora

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

Gaurav Arora 2025.04.04 12:19 I attest to the accuracy and integrity of this document