Partly allowed

M/S K L Jagdish Chander Jain v. Income Tax Officer and Others

Punjab & Haryana HC14 Sept 2026CWP/10393/2025

Case brief

AI extract

What is this about?

A short order disposing of a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, by following the principle established in Co-ordinate Bench judgments allowing the revenue to proceed if so advised.

What did the court decide?

Writ petition disposed of; liberty granted to revenue to proceed accordingly if so advised. Pending applications disposed of.

M/S K L Jagdish Chander Jain Vs Income Tax Officer and… — Income Tax | Punjab & Haryana HC (2026)

¶1

CWP-10393-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

167

¶5

CWP-10393-2025 (O&M) Date of Decision:-09.04.2025

¶6

M/S K L JAGDISH CHANDER JAIN

¶7

....Petitioner

¶8

Vs.

¶9

INCOME TAX OFFICER, WARD 3 (1), LUDHIANA & OTHERS

¶10

..Respondents

¶11

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

¶12

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

¶13

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

¶14

¶15

SUDEEPTI SHARMA, J.

¶16

Challenge in the present petition is to notice dated 31.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.

¶17

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 .

¶18

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

¶19

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

¶20

Gaurav Arora 2025.04.10 16:09 I attest to the accuracy and integrity of this document

¶21

CWP-10393-2025

¶22

¶23

The petitioner has challenged the notice dated 31.03.2025 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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.

¶24

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.

¶25

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

¶26

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

¶27

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

¶28

Gaurav Arora 2025.04.10 16:09 I attest to the accuracy and integrity of this document

M/S K L Jagdish Chander Jain v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

M/S K L Jagdish Chander Jain v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

All orders in this case

Similar cases