PINNACLE HOLDINGS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

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CWP/14656/2025HC Punjab & HaryanaPHHC01081237202507 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 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 officers instead of the NFAC 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 on the same basis, implying that the challenge to the notice is accepted, and the respondents are permitted to re-initiate proceedings correctly if they choose.

What were the facts?

The petitioner, Pinnacle Holding Private Ltd., has challenged a notice dated 10.01.2025 issued under Section 148 of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, Central Circle 2, Chandigarh, along with consequential assessment proceedings for Assessment Year 2022-23. The petitioner contends that the notice was erroneously issued by the Jurisdictional Assessing Officer, who lacks the authority to do so. This is based on the submission that Notification dated 28/29.03.2022 mandates faceless assessment proceedings, with the National Faceless Assessment Centre (NFAC) holding exclusive powers to issue such notices.

What were the issues?

1. Whether the notice dated 10.01.2025 issued under Section 148 of the Income Tax Act, 1961, is invalid due to being issued by the Jurisdictional Assessing Officer instead of the National Faceless Assessment Centre (NFAC), in light of the Notification dated 28/29.03.2022 concerning faceless assessment proceedings? (Question of law) Assessee's Contention: The petitioner argues that the notice is invalid because it was issued by the Jurisdictional Assessing Officer, who lacks jurisdiction. They rely on Notification dated 28/29.03.2022, which vests exclusive power to issue Section 148 notices in the NFAC. The petitioner cites the 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) where similar petitions were allowed. Revenue's Contention: No specific arguments were recorded for the revenue in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CWP-14656-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 108 CWP-14656-2025 Date of decision : 07.07.2025 Pinnacle Holding Private Ltd.

... 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 09.02 I attest to the accuracy and integrity of this document Chandigarh

CWP-14656-2025 -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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