Allowed

Sanjay Kumar Garg v. Income Tax Officer and Another

Punjab & Haryana HC10 Sept 2026CWP/5270/2025

Case brief

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What is this about?

The High Court of Punjab and Haryana disposed of a writ petition challenging Income Tax notices issued under Sections 148 and 148 A by an issuing authority other than the NFAC. Relying on recent Co-ordinate Bench decisions, the court allowed the petition.

What did the court decide?

The writ petition under CWP No. 5270-2025 and other pending applications are allowed in terms of the cited coordinate bench decisions.

Sanjay Kumar Garg Vs Income Tax Officer and Another — Income Tax | Punjab & Haryana HC (2026)

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CWP-5270-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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135 CWP-5270-2025 (O&M) Date of Decision:-25.02.2025

Sanjay Kumar Garg

....Petitioner

Vs.

Income Tax Officer, Ward-I, Kurukshetra & 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, Advocate, for the petitioner

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Mr. Ranvijay Singh, Sr. Standing counsel, for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to notice dated 12.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 12.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 13.03.2023 issued under Section 148 A(b) of the Act, 1961; show cause notices dated 17.03.2023 and 18.03.2023 and conseuqential actions, 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 2025.02.28 17:28 I attest to the accuracy and integrity of this document

CWP-5270-2025

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 12.04.2023 issued under Section 148 of the Act, 1961; order dated 12.04.2023 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 13.03.2023 issued under Section 148 A(b) of the Act, 1961; show cause notices dated 17.03.2023 and 18.03.2023 and conseuqential actions, 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 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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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 25.02.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.02.28 17:28 I attest to the accuracy and integrity of this document

Sanjay Kumar Garg v. Income Tax Officer and Another

Case brief

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Sanjay Kumar Garg v. Income Tax Officer and Another

Case brief

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