PAVAN KHAITAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

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CWP/14630/2025HC Punjab & HaryanaPHHC01080933202507 July 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, similar writ petitions challenging notices issued under Section 148 of the Income Tax Act, 1961, were allowed. The respondents in those cases were granted liberty to follow the procedure laid down under the Act, 1961, and proceed accordingly if so advised. Therefore, the present petition is disposed of with a similar direction, implying that the impugned notice is likely to be set aside, and the revenue may have the opportunity to issue a fresh notice following the correct procedure if they choose to do so.

What were the facts?

The petitioner, Pavan Khaitan, challenged a notice dated January 10, 2025, issued by the Assistant Commissioner of Income Tax, Central Circle 2, Chandigarh (respondent No. 1) under Section 148 of the Income Tax Act, 1961. This notice initiated assessment proceedings for the Assessment Year 2022-23. The petitioner argued that the notice was erroneously issued by the Jurisdictional Assessing Officer, who lacked the authority to do so. This was based on the contention that Notification dated March 28/29, 2022, mandates that the National Faceless Assessment Centre (NFAC) has exclusive power to issue such notices under the faceless assessment regime.

What were the issues?

1. Whether the notice dated January 10, 2025, issued under Section 148 of the Income Tax Act, 1961, is invalid because it was issued by the Jurisdictional Assessing Officer instead of the National Faceless Assessment Centre (NFAC), considering the provisions of the faceless assessment scheme. Assessee's Contention: The petitioner argued that the impugned notice under Section 148 of the Act, 1961, was erroneously issued by the Jurisdictional Assessing Officer, who has no jurisdiction in light of the Notification dated 28/29.03.2022. This notification, according to the petitioner, grants exclusive powers to the National Faceless Assessment Centre (NFAC) to issue notices under Section 148. The petitioner relied on previous judgments of the High Court 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). Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-14630-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107 CWP-14630-2025 Date of decision : 07.07.2025 Pavan Khaitan

... Petitioner Versus Assistant Commissioner of Income Tax Central Circle 2, Chandigarh and others

... Respondents CORAM : HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Kartik Bansal, Advocate and Mr. Bhuvan Khurana, Advocate for the petitioner. Mr. Yogesh Putney, Senior Standing Counsel with Mr. Vidul Kapoor, Junior Standing Counsel for the respondent/Income Tax Department. *** Anupinder Singh Grewal, J. (Oral) The petitioner has challenged the notice dated 10.01.2025 (Annexure P-1) issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2022-23. 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 2025.07.08 09.01 I attest to the accuracy and integrity of this document Chandigarh

CWP-14630-2025 -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 2025.07.08 09.01 I attest to the accuracy and integrity of this document Chandigarh

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