Partly allowed

Diljot Singh v. Union of India and Others

Punjab & Haryana HC11 Sept 2026CWP/6165/2025

Case brief

AI extract

What is this about?

Diljot Singh challenged a notice under Section 148 of the Income Tax Act, 1961, for AY 2021-2022 alleging lack of jurisdiction. The bench disposed of the petition by referring to identical co-ordinate decisions that allowed cases on the same factual matrix, granting liberty to the revenue to proceed.

What did the court decide?

Writ petition disposed of on terms of co-ordinate decisions; liberty granted to revenue to proceed as per Act if advised.

Diljot Singh Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2026)

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CWP-6165-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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128 CWP-6165-2025 (O&M) Date of Decision:-18.03.2025

Diljot Singh

....Petitioner

Vs.

Union of India and others

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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. Anurag Sharma and Mr. Kapish Chawla, Advocates 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 24.03.2024 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 disputed the same.

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We have heard learned counsel for the parties and perused the

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Gaurav Arora 2025.03.24 14:44 I attest to the accuracy and integrity of this document

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CWP-6165-2025

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whole records of the case.

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The petitioner has challenged the notice dated 24.03.2024 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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