Disposed

Arun Kumar Khera v. Income Tax Officer Ward 1 Pathankot and Others

Punjab & Haryana HC14 Sept 2026CWP/17562/2025

Case brief

AI extract

What is this about?

Petitioner challenged a Section 148 notice for AY 2021-2022, asserting lack of jurisdiction by the issuing authority. The Court disposed of the petition in light of coordinate precedents.

What did the court decide?

The writ petition and all pending applications stand disposed of in terms of coordinate precedents.

What the court decided

Arun Kumar Khera Vs Income Tax Officer Ward 1 Pathankot… — Income Tax | Punjab & Haryana HC (2026)

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CWP-17562-2025 [1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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167

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CWP-17562-2025 Date of decision: 01.07.2025

Arun Kumar Khera

...Petitioner

Versus

Income Tax Officer, Ward I, Pathankot & 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. Ranbir Singh Rawat, Advocate for Ms. Urvashi Dhugga, Sr. 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. 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

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disputed the same.

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Gaurav Arora 2025.07.04 16:09 I attest to the accuracy and integrity of this document

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CWP-17562-2025 [2]

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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 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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