THE JUI PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED V. INCOME TAX OFFICER AND ANOTHER

CWP/8313/2025

AI Insights

The case revolves around the challenge to several notices and orders issued under the Income Tax Act, 1961 for the assessment year 2020-2021 against The Jui Primary Agricultural Co-op Society Ltd. The petitioner contested the jurisdiction of the issuing authority, citing a CBDT circular that specified only the NFAC could 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. The Union of India did not dispute the applicability of these precedents. Consequently, the court disposed of the petition, allowing the revenue to proceed only if it adheres to the proper procedural guidelines as laid out in the Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 764342 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 27-03-2025
• 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: RANVIJAYSINGH
• Assessee Lawyers: NITIN KANWAR; NISHA RANA
• Keywords: Assessment Order; CBDT Circular; Jurisdiction; NFAC exclusive power; Notice
• Section: 147; 148; 144; 148(A)(b); 148 A (d)

Judgement Text

"CWP-8313-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 132 CWP-8313-2025 (O&M) Date of Decision:-27.03.2025 The Jui Primary Agricultural Co-op Society Ltd. ....Petitioner Vs. Income Tax Officer, Ward-I, Bhiwani & anr. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nitin Kanwar and Ms. Nisha Rana, Advocates, for the petitioner Mr. Ranvijay Singh, Sr. Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the instant writ petition is to notice dated 23.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); corrigendum to notice dated 12.04.20241 issued under Section 148 of the Act, 1961, order dated 23.03.2024 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 19.12.2023 issued under Section 148 A(b) of the Act, 1961 and assessment order dated 18.02.2025 issued under Section 147 read with Section 144 of the Act, 1961 and conseuqential 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. CWP-8313-2025 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 23.03.2024 issued under Section 148 of the Act, 1961; corrigendum to notice dated 12.04.2024 issued under Section 148 of the Act, 1961, order dated 23.03.2024 issued under Section 148 A(d) of the Act, 1961; show cause notice dated 19.12.2023 issued under Section 148 A(b) of the Act, 1961 and assessment order dated 18.02.2025 issued under Section 147 read with Section 144 of the Act, 1961 and conseuqential 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 27.03.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No "