Disposed

Abhishek Anirudh Joshi Alias Abhishek Joshi v. Deputy Commissioner of Income Tax and Others

Punjab & Haryana HC10 Sept 2026CWP/6366/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana, in CWP-6366-2025, disposed of a challenge to income tax notices and orders under Sections 148 and 148A for AY 2019-2020 by following co-ordinate bench precedents, Jatinder Singh Bhangu and Jasjit Singh.

What did the court decide?

The writ petition and all pending applications were disposed of in terms of the judgment in Jatinder Singh Bhangu and Jasjit Singh cases.

Abhishek Anirudh Joshi Alias Abhishek Joshi Vs Deputy… — Income Tax | Punjab & Haryana HC (2026)

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CWP-6366-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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293

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CWP-6366-2025 (O&M) Date of Decision:-08.04.2025

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Abhishek Anirudh Joshi @ Abhishek Joshi Vs.

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....Petitioner

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Deputy Commissioner of Income Tax, Circle-I, Chd & 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. Nikhil Goyal and Mr. Rana Gurtej Singh, Advocates, for the petitioner.

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Mrs.Urvashi Dhugga, Standing counsel for the respondent.

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SUDEEPTI SHARMA, J.

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Challenge in the present petition is to notice dated 07.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 07.04.2023 issued under Section 148 A(d) of the Act, 1961; notice dated 09.03.2023 issued under Section 148 A(b) of the Act, 1961 and all consequential 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. 215092023 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 2025.04.10 16:07 I attest to the accuracy and integrity of this document

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CWP-6366-2025

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whole records of the case.

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The petitioner has challenged the notice dated 07.04.2023 issued under Section 148 of the Act, 1961; order dated 07.04.2023 issued under Section 148 A(d) of the Act, 1961; notice dated 09.03.2023 issued under Section 148 A(b) of the Act, 1961 and all consequential actions, for AY 20192020 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 08.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.04.10 16:07 I attest to the accuracy and integrity of this document

Abhishek Anirudh Joshi Alias Abhishek Joshi v. Deputy Commissioner of Income Tax and Others

Case brief

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Abhishek Anirudh Joshi Alias Abhishek Joshi v. Deputy Commissioner of Income Tax and Others

Case brief

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