Dismissed

Satish Kumar Bhusari v. Union of India and Others

Punjab & Haryana HC10 Sept 2026CWP/5526/2025

Case brief

AI extract

What is this about?

The court disposed of a writ petition challenging a Section 148 notice under the Income Tax Act, 1961, on jurisdictional grounds. Relying on recent coordinate bench decisions granting liberty to the revenue, the court dismissed the challenge.

What did the court decide?

The writ petition was disposed of in terms of Jatinder Singh Bhangu's case and Jasjit Singh's case.

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

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CWP-5526-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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117

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CWP-5526-2025 (O&M) Date of Decision:-28.02.2025

Satish Kumar Bhusari

....Petitioner

Vs.

Union of India & ors.

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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. Manpreet Singh Kanda, Advocate for the petitioner.

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Ms. Urvashi Dhugga, 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 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) for AY 2022-2023.

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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 2025.03.04 16:16 I attest to the accuracy and integrity of this document

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CWP-5526-2025

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whole records of the case.

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The petitioner has challenged the notice dated 29.03.2024 issued under Section 148 of the Act, 1961 for AY 2022-2023 issued by respondent No. 1, on the ground that he 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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