Punjab and Haryana High Court
CWP/15888/2025 of M/S S N REALTORS PRIVATE LIMITED Vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I AND OTHERS on 14 September 2026
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 216 CWP-15888-2025 (O&M) Date of Decision:-28.05.2025 M/s S N Realtors Private Limited ....Petitioner Vs. Dy. Commissioner of Income Tax Central Circle I, Gurugram & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS.
CWP-15888-2025
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-15888-2025 (O&M)
Date of Decision:-28.05.2025
M/s S N Realtors Private Limited
....Petitioner
Vs.
Dy. Commissioner of Income Tax Central Circle I, Gurugram & ors.
...Respondents
CORAM: HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present:
Mr. Chetan Mittal, Sr. Advocate with
Mr. Rishabh Kapoor, Mr. Puneet Aggarwal, Mr. Yuvraj Singh, Mr. Himanshu Gupta, Advocates for the petitioner.
Mr. Vaibhav Gupta, Standing counsel
for the respondents.
***
SUDEEPTI SHARMA, J.
1. Challenge in the present petition is to notice dated 21.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and all consequential actions, for AY 2021-2022.
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.
4. We have heard learned counsel for the parties and perused the whole records of the case. Sonia Arora 2025.05.31 16:09 I agree to specified portions of this document
CWP-15888-2025
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5. The petitioner has challenged the notice dated 21.03.2023 issued under Section 148 of the Act, 1961 and all consequential actions, for AY 2021-2022 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 16:09 I agree to specified portions of this document
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