BRAHM ROOP SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/25072/2025HC Punjab & HaryanaPHHC01135835202527 August 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA3 pages
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What did the High Court hold?

The High Court allowed the writ petition, setting aside the notice and assessment order. The Court followed its previous decisions in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. The reasoning was based on Section 151A of the Act and Notification dated 29.03.2022, which indicate that the faceless assessment scheme applies from the stage of show cause notice under Section 148. The Court held that the mandate of Section 144B, 151A, read with the notification, is lucid, and the scheme of faceless assessment would be defeated if a jurisdictional Assessing Officer issues the notice. The Court noted that while circulars are binding on authorities, courts are not bound by them, but in this case, the statutory provisions themselves supported the petitioner's argument. The appeal pending before the Appellate Authority was directed to be decided in terms of the aforementioned judgments. The operative direction was to set aside the impugned notice and assessment order and to have the pending appeal decided by the Appellate Authority.

What were the facts?

The petitioner, Brahm Roop Singh, challenged a notice dated 30.03.2023 under Section 148 of the Income Tax Act, 1961, an assessment order dated 12.03.2024 under Section 147 for Assessment Year 2019-2020, and subsequent proceedings. The petitioner argued that the issuing authority lacked jurisdiction due to a CBDT circular dated 29.03.2022, which purportedly grants exclusive power to the National Faceless Assessment Centre (NFAC) to issue such notices. The petitioner also sought a time-bound decision on a pending appeal filed on 29.03.2024. The Income Tax Department did not dispute the petitioner's contentions.

What were the issues?

1. Whether the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961, and the subsequent assessment order dated 12.03.2024 under Section 147 for Assessment Year 2019-2020 are liable to be set aside on the ground that the issuing authority lacked jurisdiction, in light of the CBDT circular dated 29.03.2022 stipulating that the National Faceless Assessment Centre (NFAC) has exclusive power to issue notices under Section 148. Assessee's Contention: The petitioner argued that the notice and assessment order are invalid because the issuing authority lacked jurisdiction, citing the CBDT circular dated 29.03.2022 which vests exclusive power to issue Section 148 notices with the NFAC. The petitioner also relied on judgments from a co-ordinate bench in Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India. Revenue's Contention: The revenue did not dispute the petitioner's contentions.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 151A,Section 144B

AI-generated summary — verify with the full judgment below

CWP-25072 of 2025 (O&M)

-1-

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-25072 of 2025 (O&M)

Date of Decision: 27.08.2025

Brahm Roop Singh

..... Petitioner

Versus

Income Tax Officer Ward-6(1) and others

..... Respondents

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present: Mr. Anurag Sharma, Advocate

for the petitioner.

Mr. Ranvijay Singh, Advocate

for respondents-Income Tax Department.

**** LISA GILL, J.

1.

Learned counsel for petitioner submits that notice dated 30.03.2023, issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’), assessment order dated 12.03.2024, under Section 147 of Act 1961, for the Assessment Year 2019-2020 and all subsequent proceedings, should be set aside 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. There is a further prayer for directing respondent to decide appeal dated 29.03.2024, filed by petitioner in a time bound manner.

2.

Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a Co-ordinate RITU SHARMA 2025.08.29 11:19 I attest to the accuracy and integrity of this document

CWP-25072 of 2025 (O&M)

-2- and others, passed in CWP No. 15745-2024 and connected matter, decided 21509- 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner further submits that the petitioner has preferred an appeal and the same is pending before the Appellate Authority.

3.

Learned counsel appearing for respondent-Income Tax has also not disputed the same.

4.

We have heard learned counsel for the parties and perused the file with their able assistance.

5.

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 RITU SHARMA 2025.08.29 11:19 I attest to the accuracy and integrity of this document

CWP-25072 of 2025 (O&M)

-3- 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 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.”

6.

As appeal in the present proceedings is pending before the Appellate Authority, this writ petition is disposed of with a direction to the Appellate Authority to decide the same 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. (LISA GILL)

JUDGE

(MEENAKSHI I. MEHTA) 27.08.2025

JUDGE ‘om’

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.08.29 11:19 I attest to the accuracy and integrity of this document

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