CWP-8998-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 184 CWP-8998-2025 (O&M) Date of Decision:-28.03.2025 Ruchi Seth ....Petitioner Vs. Income Tax Officer, Ward 6 (1), Chandigarh & ors. ...Respondents CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Umang Goyal, Advocate for the petitioner Mr. Vaibhav Gupta, Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 15.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); impugned assessment order dated 18.10.2024 issued under Section 147 of the Act, 1961, demand notice dated 18.10.2024; penalty notice dated 18.10.2024 issued under Section 274 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 above 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. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document CWP-8998-2025 2 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. 5. The petitioner has challenged the notice dated 15.03.2024 issued under Section 148 of the Act, 1961; impugned assessment order dated 18.10.2024 issued under Section 147 of the Act, 1961, demand notice dated 18.10.2024; penalty notice dated 18.10.2024 issued under Section 274 of the Act, 1961, and all consequential actions, for AY 2020-2021, 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. Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above. 8. All the pending applications, if any, also stand disposed of. (ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE 28.03.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document