NIMRATDEEP SINGH V. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS

CWP/10397/2025

AI Insights

The case revolves around the challenge to several notices issued under the Income Tax Act, 1961, including those under Sections 148, 147, 156, 271 AAC (1), and 270 A, all dated 23.03.2025, concerning the assessment year 2020-2021. The petitioner, Nimratdeep Singh, contested the jurisdiction of the issuing authority, citing a CBDT circular that designated the NFAC as the sole body authorized to issue such notices. The court referenced similar cases, Jatinder Singh Bhangu and Jasjit Singh, where it had previously ruled in favor of the petitioners under similar circumstances, thereby setting a precedent.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 747715 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 09-04-2025
• 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: URVASHI DHUGGA
• Assessee Lawyers: GURMINDER SINGH; NIKHIL GOYAL; NITISH BANSAL
• Keywords: Consequential actions; Demand notice; Jurisdiction; Notice; Penalty
• Section: 147; 148; 270(A); 156; 271 AAC(1)

Judgement Text

"CWP-10397-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 171 CWP-10397-2025 (O&M) Date of Decision:-09.04.2025 NIMRATDEEP SINGH ....Petitioner Vs. ASSISTANT COMMISSIONER OF INCOME TAX, Circle 1 (1), Chd AND ORS ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Gurminder Singh, Sr. Advocate with Mr. Nikhil Goyal and Mr. Nitish Bansal, Advocates, for the petitioner. Mrs.Urvashi Dhugga, Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 27.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 23.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 23.03.2025 issued under Section 156 of the Act, 1961; penalty notice dated 23.03.2025 issued under Section 271 AAC (1) of the Act, 1961; penalty notice dated 23.03.2025 issued under Section 270 A of the Act, 1961 and all consequential 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 disputed Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document CWP-10397-2025 2 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 27.03.2024 issued under Section 148 of the Act, 1961; order dated 23.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 23.03.2025 issued under Section 156 of the Act, 1961; penalty notice dated 23.03.2025 issued under Section 271 AAC (1) of the Act, 1961; penalty notice dated 23.03.2025 issued under Section 270 A of the Act, 1961 and all consequential 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 09.04.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document "