Allowed

The Siwara Laxmi Coop L and C Society Limited v. Income Tax Officer and Anr.

Punjab & Haryana HC10 Sept 2026CWP/2708/2025

Case brief

AI extract

What is this about?

This court disposed of a writ petition challenging notices issued under the Income Tax Act for AY 2019-2020. Relying on recent rulings from a coordinate bench, the court allowed the petition, permitting the revenue to proceed as advised under the Act. All pending applications were also disposed of.

What did the court decide?

Liberty granted to the revenue to follow the procedure laid down under the Act and proceed accordingly if so advised; pending applications disposed of.

The Siwara Laxmi Coop L and C Society Limited Vs Income… — Income Tax | Punjab & Haryana HC (2026)

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CWP-2708-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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122

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CWP-2708-2025 (O&M) Date of Decision:-31.01.2025

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The Siwara Coop L and C Society Ltd.

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....Petitioner

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Vs.

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Income Tax Officer, Ward-1,Bhiwani & anr.

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...Respondents

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

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Present: Mr. Nitin Kanwar, Advocates for the petitioner

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Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V. Vedika Rao, Advocate 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 06.04.2023 issued under Section 148 of the Income Tax Act, 1961; order dated 06.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 26.03.2023 issued under Section 148 A(b) of the Act, 1961 and consequential proceedings, for AY 2019-2020.

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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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Gaurav Arora 2025.02.05 16:17 I attest to the accuracy and integrity of this document

CWP-2708-2025

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 06.04.2023 issued under Section 148 of the Act, 1961; order dated 06.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 26.03.2023 issued under Section 148 A(b) of the Act, 1961 and consequential proceedings, for AY 2019-2020, 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

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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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