Punjab-Haryana High Court

Sheetal Madaan vs Income Tax Officer, Ward 2(3), ... on 2 May, 2025

Author: Sudeepti Sharma

Bench: Lisa Gill, Sudeepti Sharma

                                     Neutral Citation No:=2025:PHHC:057773-DB



     CWP-12354-2025                                                        1


       IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                      CHANDIGARH

129                                      CWP-12354-2025 (O&M)
                                         Date of Decision:-02.05.2025

Sheetal Madaan                                            ....Petitioner
                                         Vs.

Income Tax Officer, Ward 2 (3), Faridabad & ors.          ...Respondents

CORAM: HON'BLE MRS. JUSTICE LISA GILL
       HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:     Mr. Kartik Bansal, Advocate
             for the petitioner.

             Mr. Varun Issar, Sr. Standing counsel
             for the respondents.

        ***
SUDEEPTI SHARMA, J.

1. Challenge in the present petition is to notice dated 06.03.2024

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

1961") and all consequential actions, for AY 2021-2022.

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

whole records of the case.

5. The petitioner has challenged the notice dated 06.03.2024 issued

under Section 148 of the Act, 1961 and all consequential actions, for AY

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Neutral Citation No:=2025:PHHC:057773-DB

2021-2022, 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.

     (LISA GILL)                                     (SUDEEPTI SHARMA)
       JUDGE                                             JUDGE

02.05.2025
Gaurav Arora
                       Whether speaking/reasoned         : Yes/No
                       Whether reportable                : Yes/No




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