CWP-17778-2025 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 136 CWP-17778-2025 (O&M) Date of Decision:-03.07.2025 Deepak Goyal ....Petitioner Vs. C.B.D.T, North Block, New Delhi & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Divya Suri, Mr. Sachin Bhardwaj, Advocates for the petitioner. Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskan Gupta, Advocate for the respondents. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 06.04.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); show cause notice cum draft assessment order dated 07.02.2024; assessment order dated 07.03.2024 issued under Section 147 read with Section 144B along with notice under Section 156 of the Act, 1961 and all consequential actions, for AY 2018- 2019. 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. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. 3. Learned counsel appearing for Union of India has also not disputed Gaurav Arora 2025.07.10 11:23 I attest to the accuracy and integrity of this document CWP-17778-2025 (O&M) 2 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 06.04.2022 issued under Section 148 of the Act, 1961; show cause notice cum draft assessment order dated 07.02.2024; assessment order dated 07.03.2024 issued under Section 147 read with Section 144B along with notice under Section 156 of the Act, 1961 and all consequential actions, for AY 2018-2019, 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. 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. (LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 03.07.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.07.10 11:23 I attest to the accuracy and integrity of this document