Disposed

Anuj Kala v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

Punjab & Haryana HC10 Sept 2026CWP/10116/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana disposed of a writ petition challenging an income tax reassessment notice. The court followed two coordinate bench decisions allowing similar petitions, noting the ground of lack of jurisdiction by the issuing authority under a recent CBDT circular.

What did the court decide?

The writ petition and all pending applications, if any, stand disposed of following the precedent of coordinate benches. Liberty granted to revenue to follow statutory procedure if so advised.

Anuj Kala Vs Assistant Commissioner of Income Tax Circle… — Income Tax | Punjab & Haryana HC (2026)

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CWP-10116-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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158

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CWP-10116-2025 (O&M) Date of Decision:-08.04.2025

Anuj Kala

....Petitioner

Vs.

Asstt. Commissioner of Income Tax, Cirlce 1, Faridabad & 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. Kartik Bansal, Advocates for the petitioner.

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

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2019-2020.

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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 .

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

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Gaurav Arora 2025.04.10 16:06 I attest to the accuracy and integrity of this document

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CWP-10116-2025

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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 29.03.2025 issued under Section 148 of the Act, 1961 for AY 2019-2020, 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.

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A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s

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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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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

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Jasjit Singh’s case (supra), decided on 29.07.2024

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

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

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08.04.2025 Gaurav Arora

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

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Gaurav Arora 2025.04.10 16:06 I attest to the accuracy and integrity of this document

Anuj Kala v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

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Anuj Kala v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others

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