Disposed

Manoj Kumar Sharma v. Union of India and Others

Punjab & Haryana HC10 Sept 2026CWP/11861/2025

Case brief

AI extract

What is this about?

In this writ petition challenging a notice under Section 148 of the Income Tax Act, 1961, the Bench followed decisions of coordinate benches (Jatinder Singh Bhangu and Jasjit Singh) regarding identical facts. The court disposed of the petition in terms of those precedents out of respect already expressed by the revenue.

What did the court decide?

The writ petition is disposed of in terms of judgments of a coordinate Bench on identical facts, granting liberty to the revenue to proceed as per the Act.

Manoj Kumar Sharma Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2026)

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CWP-11861-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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160

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CWP-11861-2025 (O&M) Date of Decision:-06.05.2025

Manoj Kumar Sharma

....Petitioner

Vs.

Union of India and 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. Manpreet Singh Kanda, Advocate for the petitioner.

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Mr. Varun Issar, Sr. Standing counsel for the respondents.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 20.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2020-2021.

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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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We have heard learned counsel for the parties and perused the

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Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document

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CWP-11861-2025

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whole records of the case.

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The petitioner has challenged the notice dated 20.03.2024 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2020-2021, 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

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06.05.2025

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

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Gaurav Arora 2025.05.12 14:16 I attest to the accuracy and integrity of this document

Manoj Kumar Sharma v. Union of India and Others

Case brief

What is this about?

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Manoj Kumar Sharma v. Union of India and Others

Case brief

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