KARAMJEET KAUR vs. INCOME TAX OFFICER

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CWP/29171/2025HC Punjab & HaryanaPHHC01157568202529 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. These prior judgments, as referenced by the petitioner, had allowed similar writ petitions concerning the invalidity of notices issued by jurisdictional Assessing Officers in the context of faceless assessment. In those cases, liberty was granted to the respondents to follow the prescribed procedure under the Act and proceed accordingly if advised. Therefore, the High Court implicitly accepted the petitioner's contention that the notice issued by the jurisdictional Assessing Officer was not in accordance with the faceless assessment scheme. The operative direction was to dispose of the current petition in line with the aforementioned precedents, implying that the impugned notice and consequential proceedings would be subject to the same treatment as in the cited cases.

What were the facts?

The petitioner, Karamjeet Kaur, has challenged a notice dated June 26, 2025, issued by the Income Tax Officer, Ward 2(3), Abohar, under Section 148 of the Income Tax Act, 1961. This notice pertains to the Assessment Year 2021-2022. The petitioner argues that the notice was erroneously issued by the jurisdictional Assessing Officer. The petitioner contends that in light of the Notification dated March 28/29, 2022, which mandates faceless assessment proceedings, only the National Faceless Assessment Centre (NFAC) has the exclusive power to issue notices under Section 148 of the Act. The petitioner relies on previous judgments by a Coordinate Bench of the High Court in similar cases.

What were the issues?

1. Whether the notice dated June 26, 2025, issued under Section 148 of the Income Tax Act, 1961, by the jurisdictional Assessing Officer is invalid, given the mandate for faceless assessment proceedings under the Notification dated March 28/29, 2022, which vests exclusive power to issue such notices in the National Faceless Assessment Centre (NFAC)? (Question of law) Assessee's contentions: The petitioner argues that the notice is invalid because it was issued by the jurisdictional Assessing Officer, not the NFAC, which has exclusive jurisdiction for issuing Section 148 notices under the faceless assessment regime. The petitioner cites the Coordinate Bench decisions 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) as precedent. Revenue's contentions: The judgment does not record any specific arguments made by the respondent/Income Tax Department.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-29171-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 151 CWP-29171-2025 Date of decision : 29.09.2025 Karamjeet Kaur

... Petitioner Versus Income Tax Officer, Ward 2(3), Income Tax Office, Filling Station Dasnapur, Abohar

... Respondent CORAM : HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Abhinav Narang, 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 26.06.2025 (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 2021-2022. 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 SONIA GUGNANI 2025.09.30 10.02 I attest to the accuracy and integrity of this document Chandigarh

CWP-29171-2025 -2- faceless assessment proceedings and National Faceless Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, 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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