Harjinder Singh vs Central Board Of Direct Taxes North And ...
2025 Latest Caselaw 1082 P&H

Punjab-Haryana High Court

Harjinder Singh vs Central Board Of Direct Taxes North And ... on 18 January, 2025

Author: Sudeepti Sharma

Bench: Arun Palli, Sudeepti Sharma

                                     Neutral Citation No:=2025:PHHC:009053-DB



           CWP-1248-2025                                                 1

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH

109                                              CWP-1248-2025 (O&M)
                                                 Date of Decision:-18.01.2025


Harjinder Singh                                                ....Petitioner

                                         Vs.

C.B.D.T, New Delhi & ors.                                      ...Respondents

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

Present:       Mr.Divya Suri, Advocate
               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

05.04.2023 issued under Section 148 of the Income Tax Act, 1961 (for short

'Act 1961") and conseuqential proceedings, for AY 2016-2017.

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.

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Neutral Citation No:=2025:PHHC:009053-DB

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

whole records of the case.

5. The petitioner has challenged the notice dated 05.04.2023

issued under Section 148 of theAct, 1961 and conseuqential proceedings, for

AY 2016-2017, 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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