Punjab and Haryana High Court
CWP/35195/2024 of JASWANT SINGH Vs UNION OF INDIA AND ORS on 2 September 2026
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-35195-2024 (O&M) Date of Decision:-07.01.2025 Jaswant Singh ....Petitioner vs. Union of India and others ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Rohit Singla, Advocate for the
CWP-35195-2024
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-35195-2024 (O&M)
Date of Decision:-07.01.2025
Jaswant Singh
....Petitioner
vs.
Union of India and others
...Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present:
Mr. Rohit Singla, Advocate
for the petitioner
Mr. Vaibhav Gupta, Jr. Standing counsel
for the respondent-Union of India.
***
SUDEEPTI SHARMA, J.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. Challenge in the instant writ petition is to notice dated 15.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) 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 dated 29.07.2024 passed by a Co-ordinate Bench of this Court in the case of Jasjit Singh vs. Union of India and others (CWP No. 21509-2023 and other connected matters).
3. Learned junior standing 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.
5. The petitioner has challenged the notice dated 15.03.2024 under
2025.01.13 15:03 I attest to the accuracy and integrity of this document
CWP-35195-2024
Section 148 of the Act, 1961 for AY 2020-2021, issued by respondent No. 3 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 CWP No. 21509-2023 titled as Jasjit Singh vs. Union of India and others and other connected matters has 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 the judgment dated 29.07.2024 titled as ‘Jasjit Singh vs. Union of India and others, passed in CWP No. 21509-2023 and other connected matters.
8. All the pending applications, if any, also stand disposed of. (ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 07.01.2025
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.01.13 15:03 I attest to the accuracy and integrity of this document