Mohan Paul Singh Pannu v. Assistant Commissioner of Income Tax Circle 1(1) Chandigarh and Others
Income-tax – Notice under Section 148, Income Tax Act, 1961 for AY 2019-2020
Case brief
What is this about?
CWP-9861-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 07.04.2025 (Sudeepti Sharma, J.; bench with Arun Palli, J.). Petitioner Mohan Paul Singh Pannu challenged notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961 for AY 2019-2020, contending the issuer had no jurisdiction since the CBDT circular/notification dated 29.03.2022 vests exclusive power in the NFAC to issue Section 148 notices. Counsel for the Union of India did not dispute that the issue is covered by the Coordinate 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). The Court disposed of the writ petition in terms of those decisions, with pending applications likewise disposed of. Keywords: Section 148; NFAC; CBDT circular 29.03.2022; AY 2019-2020; jurisdiction; disposed.
What did the court decide?
Writ petition disposed of in terms of Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024); all pending applications, if any, also disposed of.