RENU KAPOOR V. INCOME TAX OFFICER AND OTHERS

CWP/15843/2025

AI Insights

The case revolves around a series of notices and orders issued to the petitioner, Renu Kapoor, by the Income Tax Officer, Ward-I, Amritsar, concerning the assessment year 2020-2021. These included a notice under Section 148, an assessment order under Sections 147, 144, and 144-B, a demand notice under Section 156, and a penalty show cause notice under Sections 270A, 271AAC(1), and 272A(1)(d) of the Income Tax Act, 1961, all dated 06.01.2025. The petitioner challenged these actions on the grounds of jurisdiction, citing a CBDT circular that specified the NFAC as the sole authority for issuing 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.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 756249 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 28-05-2025
• 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: B M MONGA; ROHIT KAURA; RAJIV SHARMA
• Keywords: Assessment Order; CBDT Circular; Demand notice; Jurisdiction; NFAC exclusive power; Notice; Penalty show cause notice; Consequential actions
• Section: 147; 148; 144; 270A; 271AAC(1); 272A(1)(d); 156; 144(b)

Judgement Text

"CWP-15843-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 199 CWP-15843-2025(O&M) Date of Decision:-28.05.2025 Renu Kapoor ....Petitioner Vs. Income Tax Officer, Ward-I, Amritsar & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Mr. Rohit Kaura, Mr. Rajiv Sharma, Advocates for the petitioner. Ms. Urvashi Dhugga, Sr. Standing counsel for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 03.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) ; assessment order dated 06.01.2025 issued under Section 147 read with Sections 144/144-B of the Act, 1961; demand notice dated 06.01.2025 issued under Section 156 of the Act, 1961; penalty show cause notice dated 06.01.2025 issued under Sections 270A/271AAC(1)/272A(1)(d) 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 the same. Sonia Arora 2025.05.31 14:45 I agree to specified portions of this document CWP-15843-2025 2 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 03.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 06.01.2025 issued under Section 147 read with Sections 144/144-B of the Act, 1961; demand notice dated 06.01.2025 issued under Section 156 of the Act, 1961; penalty show cause notice dated 06.01.2025 issued under Sections 270A/ 271AAC(1)/ 272A(1)(d) 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. (LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 28.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Sonia Arora 2025.05.31 14:45 I agree to specified portions of this document "