Disposed

Rajinder Jindal through L/H Atul Jindal v. Union of India and Others

Punjab & Haryana HC7 Sept 2026CWP/7614/2025

Case brief

AI extract

What is this about?

This High Court disposed of a writ petition challenging Section 148 and 142(1) income tax notices. The court followed co-ordinate bench decisions, allowing the petition but granting liberty to the revenue to follow statutory procedures if advised.

What did the court decide?

Petition disposed in terms of co-ordinate bench decisions with liberty to revenue to follow procedure laid down under the Act.

Rajinder Jindal through L/H Atul Jindal Vs Union of… — Income Tax | Punjab & Haryana HC (2026)

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CWP-7614-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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193

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CWP-7614-2025 (O&M) Date of Decision:-19.03.2025

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Rajinder Jindal through legal heir Atul Jindal

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....Petitioner

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Vs.

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Union of India and ors. ...Respondents

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

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Present: Mr. Deepak Gupta, Mr. Ramneek K. Sandhu & Mr. Rahul 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 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 03.03.2025 issued under Section 142 (1) of the Act, 1961 and consequential actions, for AY 2020-2021.

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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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disputed the same.

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Gaurav Arora 2025.03.24 14:53 I attest to the accuracy and integrity of this document

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CWP-7614-2025

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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 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 03.03.2025 issued under Section 142 (1) of the Act, 1961 and consequential actions, for AY 2020-2021, 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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All the pending applications, if any, also stand disposed of.

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(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE

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19.03.2025 Gaurav Arora

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Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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Gaurav Arora 2025.03.24 14:53 I attest to the accuracy and integrity of this document

Rajinder Jindal through L/H Atul Jindal v. Union of India and Others

Case brief

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Rajinder Jindal through L/H Atul Jindal v. Union of India and Others

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