NEETIKA GABA V. UNION OF INDIA

CWP/3370/2025

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Neetika Gaba challenged multiple notices issued under the Income Tax Act, 1961, including those under Sections 148, 143(2) read with Section 147, and Section 142(1), for the assessment year 2017-2018. The core issue was the jurisdiction of the authority issuing these notices, which was contested based on a CBDT circular dated 29.03.2022. This circular specified that only the NFAC had the exclusive power to issue notices under Section 148 of the Act. The petitioner cited similar cases, Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India, where the court had ruled in favor of the petitioners on the same grounds. The Union of India did not dispute the applicability of these precedents. Consequently, the court disposed of the petition, aligning with the earlier decisions and granting liberty to the revenue to follow the proper procedure as outlined in the Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 739582 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 06-02-2025
• Assessment Year: misc
• Other Referred Cases: Jatinder Singh Bhangu vs. Union of India and others, Jasjit Singh vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SAURABH KAPOOR; MUSKAN GUPTA
• Assessee Lawyers: M R SHARMA
• Keywords: CBDT; Income Tax; Jurisdiction; NFAC; Notice
• Section: 147; 148; 142(1); 143(2)

Judgement Text

"CWP-3370-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 123 CWP-3370-2025 (O&M) Date of Decision:-06.02.2025 Neetika Gaba ....Petitioner Vs. Union of India & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. M.R. Sharma, 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 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); notice dated 18.07.2024 issued under Section 143 (2) read with Section 147 of the Act, 1961 and notice dated 01.08.2024 issued under Section 142 (1) of the Act, 1961; notice dated 10.01.2025 issued under Section 142 (1) of the Act, 1961 and consequential proceedings 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 2025.02.13 11:04 I attest to the accuracy and integrity of this document CWP-3370-2025 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 notice dated 31.03.2024 issued under Section 148 of the Act, 1961; notice dated 18.07.2024 issued under Section 143 (2) read with Section 147 of the Act, 1961 and notice dated 01.08.2024 issued under Section 142 (1) of the Act, 1961; notice dated 10.01.2025 issued under Section 142 (1) of the Act, 1961 and consequential proceedings 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 06.02.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.02.13 11:04 I attest to the accuracy and integrity of this document "