Disposed

Tarlochan Singh v. Income Tax Officer and Others

Punjab & Haryana HC10 Sept 2026CWP/1780/2025

Case brief

AI extract

What is this about?

This writ petition challenged a u/s 148 notice for AY 2020-21, arguing the issuing authority lacked jurisdiction. The court disposed of the petition by relying on a coordinate bench's decision granting liberty to the revenue.

What did the court decide?

liberty to the revenue to follow the procedure as laid down under the Act and proceed accordingly.

Tarlochan Singh Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2026)

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CWP-1780-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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122

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CWP-1780-2025 (O&M) Date of Decision:-23.01.2025

Tarlochan Singh

....Petitioner

Vs.

Income Tax Officer, Ward 4, Patiala & ors. ...Respondents

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CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. Rishabh Kapoor, Advocate for the petitioner

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Mr. Varun Issar, Sr. Standing counsel for the respondent-Union of India.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and conseuqential proceedings, 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 2025.01.27 11:15 I attest to the accuracy and integrity of this document

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CWP-1780-2025

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whole records of the case.

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The petitioner has challenged the notice dated 28.03.2024 issued under Section 148 of the Act, 1961, for AY 2020-21 , 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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