Harmandeep Singh vs Income Tax Officer And Others
2025 Latest Caselaw 1081 P&H

Punjab-Haryana High Court

Harmandeep Singh vs Income Tax Officer And Others on 18 January, 2025

Author: Sudeepti Sharma

Bench: Arun Palli, Sudeepti Sharma

                                     Neutral Citation No:=2025:PHHC:009056-DB



           CWP-1272-2025                                                 1

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH

113                                              CWP-1272-2025 (O&M)
                                                 Date of Decision:-18.01.2025


Harmandeep Singh                                                      ....Petitioner

                                         Vs.

Income Tax Officer,Ward 1, Karnal & ors.                           ...Respondents

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

Present:       Mr. B.M. Monga, Mr. Rohit Kaura and
               Mr. Rajiv Sharma, Advocates
               for the petitioner

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


               ***

SUDEEPTI SHARMA, J.

1. Challenge in the instant writ petition is to notice dated

06.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short

'Act 1961")and impugned order dated 06.04.2023 issued under Section 148

A(d) of the Act, 1961, for AY 2019-2020.

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

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Neutral Citation No:=2025:PHHC:009056-DB

disputed the same.

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

whole records of the case.

5. The petitioner has challenged the 06.04.2023 issued under

Section 148 of the Act, 1961 and impugned order dated 06.04.2023 issued

under Section 148 A(d) of the Act, 1961, for AY 2019-2020, 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


18.01.2025
Gaurav Arora


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




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