Punjab-Haryana High Court
G And D International vs Income Tax Officer And Another on 1 March, 2025
Author: Sudeepti Sharma
Bench: Arun Palli, Sudeepti Sharma
Neutral Citation No:=2025:PHHC:030157-DB
CWP-5730-2025 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
117 CWP-5730-2025 (O&M)
Date of Decision:-01.03.2025
G & D International ....Petitioner
Vs.
Income Tax Officer, Ward-I, Panipat & anr. ...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Nitin Kanwar and Ms. Nisha Rana, Advocates,
for the petitioner
Ms. Gauri Neo Rampal, Sr. Standing counsel (Through VC)
with Mr. V. Vedia Rao, Advocate
for the respondent.
***
SUDEEPTI SHARMA, J.
1. Challenge in the instant writ petition is to notice dated
13.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short
'Act 1961"); order dated 13.03.2024 issued under Section 148 A(d) of the
Act, 1961; show cause notice dated 25.01.2024 issued under Section 148
A(b) of the Act, 1961 and conseuqential 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
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Neutral Citation No:=2025:PHHC:030157-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 notice dated 13.03.2024
issued under Section 148 of the Act, 1961; order dated 13.03.2024 issued
under Section 148 A(d) of the Act, 1961; show cause notice dated
25.01.2024 issued under Section 148 A(b) of the Act, 1961 and
conseuqential 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
01.03.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No
Whether reportable : Yes/No
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