Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh V. Income Tax Officer Ward 4(3), Jalandhar & ors.

CWP/4031/2025

AI Insights

The case revolves around a challenge to an order and notice issued under the Income Tax Act, 1961, for the Assessment Year 2017-2018. The petitioner contested the jurisdiction of the issuing authority, citing a CBDT circular that specified the NFAC as the sole entity authorized to issue such notices. The High Court referenced similar cases (Jatinder Singh Bhangu and Jasjit Singh) where it had previously ruled on this issue, thereby granting the petitioner relief based on established precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821251 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 13-02-2025
• Assessment Year: misc
• Other Referred Cases: Jatinder Singh Bhangu vs. Union of India, Jasjit Singh vs. Union of India
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VARUN ISSAR; RANVIJAYSINGH
• Assessee Lawyers: MUKUL PAMPHER; KAJAL GARG
• Keywords: CBDT; Income Tax; Jurisdiction; NFAC; Notice
• Section: 148; 148 A (d)

Judgement Text

"CWP-4031-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-4031-2025 (O&M) Date of Decision:-13.02.2025 Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh ....Petitioner Vs. Income Tax Officer Ward 4(3), Jalandhar & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Mukul Pampher and Ms. Kajal Garg, Advocate for the petitioner Mr. Varun Issar, Sr. Standing counsel for Mr. Ranvijay Singh, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to order dated 17.03.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 , for AY 2017-2018. 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 Gaurav Arora 2025.02.15 11:35 I attest to the accuracy and integrity of this document CWP-4031-2025 2 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 order dated 17.03.2024 issued under Section 148 A(d) of the Act, 1961 and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 for AY 2017-2018, 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 13.02.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.15 11:35 I attest to the accuracy and integrity of this document CWP-4031-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-4031-2025 (O&M) Date of Decision:-13.02.2025 Kulwinder Singh (since deceased) through his legal heir Gursahibpreet Singh ....Petitioner Vs. Income Tax Officer Ward 4(3), Jalandhar & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Mukul Pampher and Ms. Kajal Garg, Advocate for the petitioner Mr. Varun Issar, Sr. Standing counsel for Mr. Ranvijay Singh, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to order dated 17.03.2024 issued under Section 148 A(d) of the Income Tax Act, 1961 (for short “Act 1961”) and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 , for AY 2017-2018. 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 Gaurav Arora 2025.02.15 11:35 I attest to the accuracy and integrity of this document CWP-4031-2025 2 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 order dated 17.03.2024 issued under Section 148 A(d) of the Act, 1961 and notice dated 18.03.2024 issued under Section 148 of the Act, 1961 for AY 2017-2018, 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 13.02.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.15 11:35 I attest to the accuracy and integrity of this document "