Mukesh Kumar Marya vs Union Of India And Others
2025 Latest Caselaw 147 P&H

Punjab-Haryana High Court

Mukesh Kumar Marya vs Union Of India And Others on 1 April, 2025

Author: Sudeepti Sharma

Bench: Arun Palli, Sudeepti Sharma

                                     Neutral Citation No:=2025:PHHC:045282-DB



           CWP-9240-2025                                                 1

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH

168                                              CWP-9240-2025 (O&M)
                                                 Date of Decision:-01.04.2025

Mukesh Kumar Marya                                             ...Petitioner

                                         Vs.

Union of India & others                                       ...Respondents

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

Present:       Mr. Nazuk Singhal & Mr. Himanshu Gupta, Advocates
               for the petitioner.

               Mr. Saurabh Kapoor, Sr. Standing counsel
               with Ms. Muskan Gupta, Advocate
               for the respondent-department.

               ***

SUDEEPTI SHARMA, J.

1. 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 all consequential actions, for AY 2020-2021.

2. 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 .

3. Learned counsel appearing for Union of India has also not

disputed the same.

4. We have heard learned counsel for the parties and perused the

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Neutral Citation No:=2025:PHHC:045282-DB

whole records of the case.

5. The petitioner has challenged the notice dated 27.03.2024

issued under Section 148 of the Act, 1961 and all 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.

6. 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.

7. 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

8. All the pending applications, if any, also stand disposed of.

     (ARUN PALLI)                                  (SUDEEPTI SHARMA)
       JUDGE                                             JUDGE

01.04.2025
Gaurav Arora
                       Whether speaking/reasoned         : Yes/No
                       Whether reportable               : Yes/No




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