Punjab-Haryana High Court
Dheeraj Bareja vs Income Tax Officer Ward 1 Panipat And Ors on 18 March, 2025
Author: Sudeepti Sharma
Bench: Arun Palli, Sudeepti Sharma
Neutral Citation No:=2025:PHHC:038433-DB
CWP-6100-2025 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
124 CWP-6100-2025 (O&M)
Date of Decision:-18.03.2025
Dheeraj Bareja ....Petitioner
Vs.
Union of India and ors. ...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Ms. Divya Arora and Mr. Amit Kaushik, Advocates,
for the petitioner
Ms. Gauri Neo Rampal, Sr. Standing counsel (Through VC)
with Mr. V. Vedika Rao, Advocate
for the respondent.
***
SUDEEPTI SHARMA, J.
1. Challenge in the instant writ petition is to notice dated 19.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961") and conseuqential proceedings, 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 1 of 2 ::: Downloaded on - 22-03-2025 14:47:31 ::: Neutral Citation No:=2025:PHHC:038433-DB CWP-6100-2025 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 19.03.2024 issued under Section 148 of the Act, 1961 and conseuqential proceedings, for AY 2020-2021 issued by respondent No. 1, on the ground that he 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
18.03.2025
Gaurav Arora
Whether speaking/reasoned : Yes/No
Whether reportable : Yes/No
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