SAGAR MAL vs. INCOME TAX OFFICER, WARD 2(3), FARIDABAD AND OTHERS

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CWP/13715/2025HC Punjab & HaryanaPHHC01076101202514 May 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 judgment in Jatinder Singh Bhangu Vs. Union of India and others and Jasjit Singh Vs. Union of India and others. In those cited cases, the writ petitions involving similar issues were allowed, and liberty was granted to the respondents to follow the procedure laid down under the Act, 1961, and proceed accordingly, if so advised. Therefore, the operative direction is to allow the petitioner to pursue the remedies as per the law, with the respondents having the option to re-initiate proceedings following the correct procedure. No specific finding on the validity of the notice itself was recorded, but the procedural defect led to the disposal in line with previous judgments.

What were the facts?

The petitioner, Sagar Mal, challenged a notice dated 06.03.2024 issued under Section 148 of the Income Tax Act, 1961, and consequential assessment proceedings for Assessment Year 2022-2023. The petitioner argued that the notice was erroneously issued by the Jurisdictional Assessing Officer, who lacked the authority to do so, given the National Faceless Assessment Centre's exclusive powers to issue such notices under Section 148 in view of the Notification dated 28/29.03.2022. The petitioner relied on previous judgments of the High Court in similar cases.

What were the issues?

1. Whether the notice dated 06.03.2024 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, as per the Notification dated 28/29.03.2022? Assessee's Contentions: The petitioner argued that the notice was erroneously issued by the Jurisdictional Assessing Officer, who lacked the jurisdiction to issue it. This was in light of the Notification dated 28/29.03.2022, which mandates that the National Faceless Assessment Centre has exclusive powers to issue notices under Section 148. The petitioner cited the High Court's 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 precedents. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH C 140

SAGAR MAL

INCOME TAX

CORAM: HON

HON

Present: Mr.

Mr.

Ms.

ANUPINDER S

The (Annexure P-1) i Act, 1961 (here assessment proce

2.

Lear under Section 1 Jurisdictional As in view of the N assessment proce exclusive powers submits that the Jatinder Singh B COURT OF PUNJAB AND HAR

CWP-13715-202

DATE OF DEC

Versus OFFICER, WARD 2(3), FARID

N’BLE MR. JUSTICE ANUPI N’BLE MR. JUSTICE DEEPA Kartik Bansal, Advocate for the

Varun Issar, Senior Standing co Pridhi Sandhu, Senior Standing SINGH GREWAL, J. (ORAL) petitioner has challenged issued by respondent No.1 under inafter referred to as the ‘Act eedings for Assessment Year 202 rned counsel for the petitioner su 148 of the Act, 1961 has err sessing Officer although he has Notification dated 28/29.03.202 CISION: 14.05.2025

… Petitioner (s) DABAD AND OTHERS

... Respondent(s) INDER SINGH GREWAL AK MANCHANDA e petitioner. ounsel for Income Tax and counsel for Income Tax.

the notice dated 06.03.2024 r Section 148 of the Income Tax t, 1961’) and all consequential 22-2023. ubmits that the impugned notice roneously been issued by the no jurisdiction to issue the same 22 which provides for faceless Assessment Centre (NFAC) has 148 of the Act, 1961. He further ourt in CWP No.15745-2024 - d others and connected matter,

) 4 x l e e e s s r - SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document

CWP-13715-2025

-2- decided on 19.07.2024 as well as CWP No.21509-2023-Jasjit Singh Vs. Union Whether speaking/reasoned : Yes / No

Whether reportable

: Yes / No

SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document

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