ABHISHEK VOHRA vs. INCOME TAX OFFICER (ITO), WARD 6(1), LUDHIANA AND OTHERS

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CWP/37065/2025HC Punjab & HaryanaPHHC01201108202523 December 2025Author: MRS. JUSTICE LISA GILL,MR. JUSTICE VIRINDER AGGARWAL3 pages
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What did the High Court hold?

The High Court disposed of the writ petition in terms of the decisions in Jatinder Singh Bhangu vs. Union of India and others and Jasjit Singh vs. Union of India and others. In those cited cases, the co-ordinate bench had held that the scheme of faceless assessment, as applicable from the stage of show cause notice under Section 148/148A, is evident from Section 151A and the notification dated March 29, 2022. The court found that Clause 3(b) of the notification clearly applies to notices under Section 148. It was further reasoned that assessment proceedings commence from the issuance of the show cause notice, and allowing jurisdictional Assessing Officers to issue such notices would defeat the object of faceless assessment. The court emphasized that statutory provisions are paramount, and office memorandums or other instructions cannot override them. Consequently, the notices issued by jurisdictional Assessing Officers were deemed invalid. The petitions were allowed with liberty to the revenue to follow the prescribed procedure if advised.

What were the facts?

The petitioner, Abhishek Vohra, challenged a notice dated March 30, 2025, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-2022. The challenge was based on the ground that the issuing authority lacked jurisdiction due to a CBDT circular dated March 29, 2022, which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The petitioner argued that this issue was covered by previous judgments of a co-ordinate bench of the High Court. The respondents, the Income Tax Officer and others, did not dispute that the issue was covered by these prior decisions.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, by the jurisdictional Assessing Officer for Assessment Year 2021-2022 is invalid, given the CBDT circular dated March 29, 2022, and the scheme of faceless assessment under Section 151A of the Act, 1961. Assessee's Contention: The petitioner argued that the issuing authority lacked jurisdiction to issue the Section 148 notice because, as per the CBDT circular dated March 29, 2022, the National Faceless Assessment Centre (NFAC) has exclusive power to issue such notices. The petitioner relied on the judgments in Jatinder Singh Bhangu vs. Union of India and others (CWP No. 15745-2024) and Jasjit Singh vs. Union of India and others (CWP No. 21509-2023), which allowed similar writ petitions on the same grounds. Revenue's Contention: The respondents did not dispute that the issue was covered by the aforementioned judgments in favour of the petitioner.

Which sections of the Income-tax Act were involved?

Section 148,Section 151A,Section 148A,Section 144B

AI-generated summary — verify with the full judgment below

CWP-37065 of 2025 (O&M)

-1-

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-37065 of 2025 (O&M)

Date of Decision: 23.12.2025

Abhishek Vohra

..... Petitioner

Versus

Income Tax Officer (ITO) Ward 6(1), Ludhiana and others

..... Respondents

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE VIRINDER AGGARWAL

Present: Mr. Varun Garg, Advocate

for the petitioner.

Mr. Ranvijay Singh, Sr. Standing Counsel

Ms. Nikita Garg, Jr. Standing Counsel

for respondents-Income Tax Department.

**** LISA GILL, J.

1.

Challenge in the present petition is to notice dated 30.03.2025, issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’), for the Assessment Year 2021-2022 and all subsequent proceedings on the ground that Issuing Authority had no juri iction to issue the same, in view of circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that National Faceless Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. 2. Learned counsel for petitioner contends that issue involved in the present writ petition is covered by judgment passed by a Co-ordinate SANJAY KHAN 2025.12.24 12:36 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

CWP-37065 of 2025 (O&M)

-2- India and others, passed in CWP No. 15745-2024 and connected matter, (CWP No. 21509-2023 and other connected matters), decided on 29.07.2024. 3. It is submitted that 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. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu’s case (supra) reads as under:- “15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3(b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would be defeated if show cause notice under Section 148 is issued by Juri ictional Assessing Officer. The respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The SANJAY KHAN 2025.12.24 12:36 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

CWP-37065 of 2025 (O&M)

-3- mandate of Section 144B, 151A readwith notification dated 29.03.2022 issued thereunder is quite lucid. There is no ambiguity in the language of statutory provisions, thus, office memorandum or any other instruction issued by Board or any other authority cannot be relied upon.”

4.

Learned counsel appearing for the respondent does not dispute that issue involved is covered in favour of petitioner in view of abovesaid decisions.

5.

Keeping in view the facts and circumstances as above, 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. 6. All the pending applications, if any, also stand disposed of accordingly.

(LISA GILL)

JUDGE

(VIRINDER AGGARWAL) 23.12.2025

JUDGE s.khan Whether speaking/reasoned: Yes/No Whether reportable: Yes/No SANJAY KHAN 2025.12.24 12:36 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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