Surinder Singh Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

Surinder Singh Vs Income Tax Officer 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 (decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), i.e., the challenge to the Section 148 notice dated 31.03.2024 for AY 2017-2018 succeeds with liberty to the revenue to follow the procedure under the Act, 1961 if so advised; all pending applications, if any, stand disposed of.

Issue for consideration

Whether the notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2017-2018 was issued by an authority having jurisdiction, given the CBDT circular/notification dated 29.03.2022 enumerating that the NFAC has exclusive power to issue Section 148 notices. +1 more

Court's answer

Consistently with the Co-ordinate Bench decisions, the Section 148 notice dated 31.03.2024 for AY 2017-2018 is dealt with as raising the same issue of lack of jurisdiction of the Issuing Authority in view of the CBDT circular/notification dated 29.03.2022 vesting exclusive power in the NFAC; the revenue remains at liberty, if so advised, to follow the procedure laid down under the Act, 1961 and proceed accordingly.

Ratio / Principle

The issue raised in this 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 (decided 29.07.2024); accordingly, the present writ petition is disposed of in terms of those judgments.

Detailed headnote1 paragraphs

Punjab and Haryana High Court (Arun Palli and Sudeepti Sharma, JJ.; judgment by Sudeepti Sharma, J.) disposed of a writ petition challenging a notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 and all consequential actions for AY 2017-2018. Following its Co-ordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (decided 29.07.2024), and with the Union of India not disputing coverage, the Court disposed of the petition in terms of those judgments. The petitioner's case was that the Issuing Authority had no jurisdiction in view of the CBDT circular/notification dated 29.03.2022, whereby the NFAC has exclusive power to issue Section 148 notices. All pending applications, if any, were also disposed of.

CWP-8511-2025

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

136

CWP-8511-2025 Date of Decision:-09.04.2025

SURINDER SINGH

....Petitioner

Vs.

INCOME TAX OFFICER, WARD No. 1 (3), LUDHIANA & OTHERS

...Respondents

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

Present: Mr. Vishav Bharti Gupta, Advocate Ms. Uma Bharti, Advocate, for the petitioner

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

SUDEEPTI SHARMA, J.

Challenge in the present petition is to notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2017-2018.

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. 215092023 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 whole records of the case.

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

CWP-8511-2025

2

The petitioner has challenged the notice dated 31.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2017-2018 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 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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