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

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CWP/14971/2025HC Punjab & HaryanaPHHC01082842202507 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 terms similar to the 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). In those cited cases, writ petitions involving similar issues regarding the validity of notices issued under Section 148 of the Income Tax Act, 1961, in the context of faceless assessment proceedings, were allowed. Liberty was granted to the respondents (Income Tax Department) to follow the procedure laid down under the Act, 1961, and proceed accordingly, if they were so advised. The reasoning in the cited judgments likely revolved around the procedural impropriety of the notice being issued by an officer without the requisite jurisdiction under the prevailing faceless assessment regime. The operative direction is to dispose of the current petition in line with the aforementioned precedents.

What were the facts?

The petitioner, Jagesh Kumar Khaitan, has challenged a notice dated March 21, 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 pertains to assessment proceedings for the Assessment Year 2019-2020. The petitioner argues that the notice was erroneously issued by the Jurisdictional Assessing Officer, who lacks the authority to do so. This authority, according to the petitioner, now rests exclusively with the National Faceless Assessment Centre (NFAC) under the faceless assessment proceedings initiated by a Notification dated March 28/29, 2022.

What were the issues?

1. Whether the notice dated 21.03.2025 issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, for Assessment Year 2019-2020 is invalid, considering the provisions of faceless assessment proceedings and the exclusive power of the National Faceless Assessment Centre (NFAC) to issue such notices, as per the Notification dated 28/29.03.2022? (Question of law and fact, concerning Section 148 of the Act, 1961). Assessee's Contention: The petitioner contends that the impugned notice has been erroneously issued by the Jurisdictional Assessing Officer, who has no jurisdiction. The petitioner relies on the Notification dated 28/29.03.2022, which mandates faceless assessment proceedings, and argues that the NFAC holds exclusive powers to issue Section 148 notices. The petitioner cites the decisions of this 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) as precedents. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-14971-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 111 CWP-14971-2025 Date of decision : 07.07.2025 Jagesh Kumar 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 21.03.2025 (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 2019-2020. 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 09.02 I attest to the accuracy and integrity of this document Chandigarh

CWP-14971-2025 -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 09.02 I attest to the accuracy and integrity of this document Chandigarh

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