DEV RAJ PABREJA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS

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CWP/13672/2025HC Punjab & HaryanaPHHC01075784202514 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 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 cases, 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. The Court did not specifically address the validity of the notice itself but rather disposed of the current petition based on the precedent. The operative direction is to dispose of the petition in the same terms as the cited judgments.

What were the facts?

The petitioner, Dev Raj Pabri, challenged a notice dated April 17, 2025, 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 under the faceless assessment scheme notified on March 28/29, 2022. The petitioner relied on previous High Court judgments in similar cases.

What were the issues?

1. Whether the notice dated April 17, 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, in light of the faceless assessment scheme notified on March 28/29, 2022? (Question of law and fact, turning on Section 148 of the Act). Assessee's contention: The notice is invalid as it was issued by the Jurisdictional Assessing Officer, who has no jurisdiction under the faceless assessment scheme. The petitioner relies on the coordinate bench 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). Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH C 138

DEV RAJ PABR

ASSISTANT C FARIDABAD A

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 c COURT OF PUNJAB AND HARY

CWP-13672-202

DATE OF DEC

REJA

Versus COMMISSIONER OF INC AND OTHERS

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 eedings and National Faceless A s to issue notice under Section 1 coordinate Bench of this Court in YANA AT CHANDIGARH 25 CISION: 14.05.2025

… Petitioner (s) COME TAX CIRCLE 1

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

the notice dated 17.04.2025 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 n CWP No.15745-2024 –

1 ) 5 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-13672-2025

-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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