POLICYBAZAAR INSURANCE BROKERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX AND ANOTHER

Challenge in the present petition is to notice dated 30.03.2025, issued under Section 148A(1) of the Income Tax Act, 1961 (for short ‘Act 1961’), order dated 28.06.2025, under Section 148A(3) of Act 1961, notice dated 28.06.2025, under Section 148 of Act 1961, for the Assessment Year 2019-2020 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. SANJAY KHAN 2025.12.24 12:35 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

Learned counsel for petitioner contends that issue involved in the present writ petition is covered by judgment passed by a Co-ordinate 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 SANJAY KHAN 2025.12.24 12:35 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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

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.