Dismissed

Gaurav Sethi v. Income Tax Officer Ward 1(3) Faridabad and Others

Punjab & Haryana HC10 Sept 2026CWP/10428/2025

Case brief

AI extract

What is this about?

This court disposed of a writ petition challenging an income-tax notice under Section 148 for AY 2021-2022. Relying on two coordinate bench judgments decided later, the court dismissed the petition against liberty to follow statutory procedure.

What did the court decide?

Petition dismissed with liberty to the revenue to follow the procedure under the Act if so advised.

Gaurav Sethi Vs Income Tax Officer Ward 1(3)… — Service and Employment | Punjab & Haryana HC (2026)

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CWP-10428-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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176

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CWP-10428-2025 Date of Decision:-09.04.2025

GAURAV SETHI

....Petitioner

Vs.

INCOME TAX OFFICER WARD 1(3) FARIDABAD AND OTHERS

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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 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2021-2022.

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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 16:08 I attest to the accuracy and integrity of this document

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CWP-10428-2025

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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 28.03.2025 issued under Section 148 of the Act, 1961 for AY 2021-2022, 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 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 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 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

Gaurav Sethi v. Income Tax Officer Ward 1(3) Faridabad and Others

Case brief

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Gaurav Sethi v. Income Tax Officer Ward 1(3) Faridabad and Others

Case brief

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