Disposed¶25

Aareen Healthcare Private Limited v. Deputy Commissioner of Income Tax and Others

Punjab & Haryana HC1 Apr 2025CWP/9047/2025

Case brief

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What is this about?

Aareen Healthcare Pvt. Ltd. v. Dy. Commissioner of Income Tax, Central Circle-2, Ludhiana; Punjab & Haryana High Court, CWP-9047-2025 (O&M), decided 01.04.2025 (Sudeepti Sharma, J.; Arun Palli, J.). Keywords: Section 148 notice; Section 147 assessment; Section 156 demand notice; AY 2019-2020; NFAC exclusive jurisdiction; CBDT circular dated 29.03.2022; appeal pending before Appellate Authority; disposed of in terms of Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 21509-2023, 29.07.2024).

What did the court decide?

Writ petition disposed of with a direction to the Appellate Authority to decide the petitioner's pending appeal in terms of the judgments in Jatinder Singh Bhangu and Jasjit Singh; all pending applications, if any, also stand disposed of. ¶25

Aareen Healthcare Private Limited Vs Deputy Commissioner… — Income Tax | Punjab & Haryana HC (2025)

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CWP-9047-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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151

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CWP-9047-2025 (O&M) Date of Decision:-01.04.2025

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Aareen Healthcare Pvt. Ltd.

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....Petitioner

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Vs.

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Dy. Commissioner of Income Tax, Central Circle-2, Ludhiana & ors.

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...Respondents

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

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

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

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); impugned assessment order dated 15.03.2024 issued under Section 147 of the Act, 1961, demand notice dated 15.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2019-2020.

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Learned counsel for the petitioner contends that the issue involved in the above 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 for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority.

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

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CWP-9047-2025

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

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

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The petitioner has challenged the notice dated 29.03.2024 issued under Section 148 of the Act, 1961; impugned assessment order dated 15.03.2024 issued under Section 147 of the Act, 1961, demand notice dated 15.03.2024 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2019-2020, 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.

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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.

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Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above.

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

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(ARUN PAL JUDGE	LI) (SU	DEEPTI SHARMA) JUDGE
01.04.2025
Gaurav Arora
	Whether speaking/reasoned	_:_Yes/No
	Whether reportable	_:_Yes/No

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

Aareen Healthcare Private Limited v. Deputy Commissioner of Income Tax and Others

Case brief

What is this about?

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Aareen Healthcare Private Limited v. Deputy Commissioner of Income Tax and Others

Case brief

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