Disposed

Sarita Gupta v. Income Tax Officer, Ward 2(3), Faridabad and Others

Punjab & Haryana HC10 Sept 2026CWP/11645/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana disposed of a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for AY 2021-2022. The Court relied on coordinate bench precedents Jatinder Singh Bhangu and Jasjit Singh, which had allowed similar petitions.

What did the court decide?

The writ petition was disposed of in terms of coordinate bench judgments, allowing the revenue to follow the procedure under the Act.

Sarita Gupta Vs Income Tax Officer, Ward… — Writ and Judicial Review | Punjab & Haryana HC (2026)

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CWP-11645-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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144 CWP-11645-2025 (O&M) Date of Decision:-12.05.2025

Sarita Gupta

....Petitioner

Vs.

Income Tax Officer Ward 2 (3), Faridabad & 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. Kartik Bansal, Advocate for the petitioner.

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Mr. Varun Issar, Sr. Standing counsel with Ms. Pridhi Sandhu, Jr. Standing counsel for the respondents.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, 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. 215092023 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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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

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Gaurav Arora 2025.05.16 16:30 I attest to the accuracy and integrity of this document

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CWP-11645-2025

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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.

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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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(LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 12.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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12.05.2025 Gaurav Arora

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Gaurav Arora 2025.05.16 16:30 I attest to the accuracy and integrity of this document

Sarita Gupta v. Income Tax Officer, Ward 2(3), Faridabad and Others

Case brief

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Sarita Gupta v. Income Tax Officer, Ward 2(3), Faridabad and Others

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