Disposed

Sumit Kumar Bhatia v. Income Tax Officer and Others

Punjab & Haryana HC14 Sept 2026CWP/10858/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana disposed of a writ petition challenging an income tax re-evaluation notice. The court relied on coordinate judgments and the appeal pendency to direct the Appellate Authority to decide the peiting appeal instead of deciding the constitutional validity of the notice. All pending applications were disposed of.

What did the court decide?

Writ petition disposed with a direction to the Appellate Authority to decide the pending appeal of the petitioner.

Sumit Kumar Bhatia Vs Income… — Constitutional and Fundamental Rights | Punjab & Haryana HC (2026)

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CWP-10858-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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152 CWP-10858-2025 (O&M) Date of Decision:-22.04.2025

Sumit Kumar Bhatia

....Petitioner

Vs.

INCOME TAX OFFICER, Ward 7 (1), LUDHIANA & ORS.

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...Respondents

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CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. Vishav Bharti Gupta, Advocate

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Ms. Mamta Gupta, Advocate, for the petitioner.

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

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) impugned assessment order dated 22.03.2025 issued under Section 147 of the Act, 1961; demand notice and penalty show cause notice dated 29.03.2025 and all consequential actions, for AY 2020-2021.

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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. 215092023 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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Learned counsel appearing for Union of India has also not

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Gaurav Arora 2025.05.01 15:23 I attest to the accuracy and integrity of this document

CWP-10858-2025

disputed the same.

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 22.03.2024 issued under Section 148 of the Act, 1961; impugned assessment order dated 22.03.2025 issued under Section 147 of the Act, 1961; demand notice and penalty show cause notice dated 29.03.2025 and all consequential actions, for AY 2020-2021, 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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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 22.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.05.01 15:23 I attest to the accuracy and integrity of this document

Sumit Kumar Bhatia v. Income Tax Officer and Others

Case brief

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Sumit Kumar Bhatia v. Income Tax Officer and Others

Case brief

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