Punjab and Haryana High Court
CWP/18064/2025 of ABHISHEK JAIN Vs UNION OF INDIA AND OTHERS on 11 September 2026
THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 127 CWP-18064-2025 Date of decision: 04.07.2025 Abhishek Jain ...Petitioner Versus Union of India and others ...Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep Goyal, Advocate
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
Date of decision: 04.07.2025
Abhishek Jain
...Petitioner
Versus
Union of India and others
...Respondents
CORAM: HON’BLE MRS. JUSTICE LISA GILL
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present:
Mr. Sandeep Goyal, Advocate assisted by
Ms. Alisha Chawla, Ms. Ambika Jindal, Mr. Aditya Gupta and Mr. Atharav Prabhakar, Advocates for the petitioner.
Ms. Gauri Neo Rampal, Sr. Standing counsel (Through VC)
Mr. V. Vedika Rao, Advocate
for the respondents.
***
SUDEEPTI SHARMA, J.
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1. Challenge in the present petition is to notice dated 29.02.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’); order dated 29.02.2024 issued under Section 148 A(d) of the Act, 1961; notice dated 20.08.2024 issued under Section 142 (1) of the Act, 1961; notice dated 26.03.2025 issued under Sections 148 A(1) 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 Gaurav Arora 2025.07.14 16:51 I attest to the accuracy and integrity of this document 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 29.02.2024 issued under Section 148 of the Act, 1961; order dated 29.02.2024 issued under Section 148 A(d) of the Act, 1961; notice dated 20.08.2024 issued under Section 142 (1) of the Act, 1961; notice dated 26.03.2025 issued under Sections 148 A(1) 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 04.07.2025 Gaurav Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No Gaurav Arora 2025.07.14 16:51 I attest to the accuracy and integrity of this document