SHIV RAJ SINGH ALIAS SHIVRAJ SINGH V. INCOME TAX OFFICER AND OTHERS

CWP/12639/2025

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Shiv Raj Singh challenged the notices and orders issued under Sections 148, 147, and 156 of the Income Tax Act, 1961 for the assessment year 2020-2021. The challenges were based on a CBDT circular dated 29.03.2022, which specified that only the NFAC has the exclusive power to issue such notices. The petitioner referenced similar cases where writ petitions were allowed on the same grounds. The court, acknowledging the pending appeal before the Appellate Authority, decided not to interfere at this stage and directed the Appellate Authority to resolve the matter in line with the cited precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 768381 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 05-05-2025
• 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: SAURABH KAPOOR; MUSKAN GUPTA
• Assessee Lawyers: B M MONGA; ROHIT KAURA; RAJIV SHARMA
• Keywords: Assessment Order; CBDT Circular; Demand notice; Income Tax; NFAC; Notice
• Section: 147; 148; 156

Judgement Text

"CWP-12639-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 176 CWP-12639-2025 (O&M) Date of Decision:-05.05.2025 Shiv Raj Singh ....Petitioner Vs. Income Tax Officer, Ward 5, Yamuna Nagar & ors. ..Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. B.M. Monga, Mr. Rohit Kaura and Mr. Rajiv Sharma, Advocates, for the petitioner. Mr. Saurabh Kapoor, Sr. Standing counsel Ms. Muskan Gupta, Advocate for the respondent-Union of India. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 28.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961”) ; assessment order dated 28.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 28.01.2025 issued under Section 156 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. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. 3. Learned counsel appearing for Union of India has also not Gaurav Arora 2025.05.07 14:39 I attest to the accuracy and integrity of this document CWP-12639-2025 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 28.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 28.01.2025 issued under Section 147 of the Act, 1961; demand notice dated 28.01.2025 issued under Section 156 of the Act, 1961 and all consequential actions, for AY 2020-2021, 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. Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above. 8. All the pending applications, if any, also stand disposed of. (LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 05.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.05.07 14:39 I attest to the accuracy and integrity of this document "