RAJAN VERMA vs. INCOME TAX OFFICER

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CWP/29223/2025HC Punjab & HaryanaPHHC01157964202529 September 2025Author: MR. JUSTICE ANUPINDER SINGH GREWAL,MR. JUSTICE DEEPAK MANCHANDA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the petition in the same terms as the judgments in Jatinder Singh Bhangu Vs. Union of India and others and Jasjit Singh Vs. Union of India and others. In those cited cases, writ petitions involving similar issues concerning the validity of Section 148 notices issued by jurisdictional Assessing Officers in the context of faceless assessment were allowed. Liberty was granted to the respondents (revenue) to follow the procedure laid down under the Act, 1961, and proceed accordingly, if so advised. The reasoning implicitly accepts the assessee's argument that the notice was issued by an unauthorized authority, aligning with the principle that such notices must be issued by the designated authority as per the prevailing faceless assessment scheme. The operative direction is to allow the petitioner to avail the benefit of the previous judgments, implying the quashing of the impugned notice and proceedings, subject to the revenue's right to re-initiate the process correctly.

What were the facts?

The petitioner, Rajan Verma, challenged a notice dated 24.04.2024 issued by the respondent Income Tax Officer, Ward 2(1), Amritsar, under Section 148 of the Income Tax Act, 1961. The challenge also extended to all consequential assessment proceedings for Assessment Year 2017-2018. The petitioner argued that the notice was erroneously issued by the jurisdictional Assessing Officer, who lacked the authority to do so. This lack of authority was attributed to Notification dated 28/29.03.2022, which mandates faceless assessment proceedings and vests exclusive power to issue Section 148 notices with the National Faceless Assessment Centre (NFAC). The petitioner cited previous High Court judgments in similar cases.

What were the issues?

1. Whether the notice dated 24.04.2024 issued by the Income Tax Officer, Ward 2(1), Amritsar, under Section 148 of the Income Tax Act, 1961, is invalid due to lack of jurisdiction, considering the provisions of Notification dated 28/29.03.2022 regarding faceless assessment proceedings. Assessee's Contentions: - The notice under Section 148 was erroneously issued by the jurisdictional Assessing Officer. - The Notification dated 28/29.03.2022 mandates faceless assessment proceedings. - The National Faceless Assessment Centre (NFAC) has exclusive powers to issue notices under Section 148 of the Act, 1961. - Relied on the Coordinate Bench judgments in CWP No.15745-2024 (Jatinder Singh Bhangu Vs. Union of India and others) and CWP No.21509-2023 (Jasjit Singh Vs. Union of India and others), which allowed similar writ petitions and granted liberty to the respondents to follow the prescribed procedure. Revenue's Contentions: - No specific contentions were recorded for the respondent in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-29223-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 152 CWP-29223-2025 Date of decision : 29.09.2025 Rajan Verma

... Petitioner Versus Income Tax Officer, Ward 2(1), Aayakar Bhawan, C.R. Building, Amritsar

... Respondent CORAM : HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Iqbal Roshan, Advocate for the petitioner. Mrs. Urvashi Dhugga, Senior Standing Counsel and Mr. Aditya Mahtani, Advocate for the respondent/Income Tax Department *** Anupinder Singh Grewal, J. (Oral)

1.

The petitioner has challenged the notice dated 24.04.2024 (Annexure P-1) issued by the respondent under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2017-2018. 2. Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Juri ictional Assessing Officer although he has no juri iction to issue the same in view of the Notification dated 28/29.03.2022 which provides for faceless assessment proceedings and National Faceless Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, SONIA GUGNANI 2025.09.30 10.02 I attest to the accuracy and integrity of this document Chandigarh

CWP-29223-2025 -2- 1961. He further submits that the Coordinate Bench of this Court in CWP No.15745-2024 -Jatinder Singh Bhangu Vs. Union of India and others and connected matter, decided on 19.07.2024 as well as CWP No.21509-2023- Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SONIA GUGNANI 2025.09.30 10.02 I attest to the accuracy and integrity of this document Chandigarh

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