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

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CWP/14943/2025HC Punjab & HaryanaPHHC01082865202529 May 2025Bench: 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 (supra) and Jasjit Singh Vs. Union of India and others (supra). In those cases, the writ petitions involving similar issues were allowed, and the respondents were granted liberty to issue notice under Section 148 of the Act, 1961, and proceed accordingly if so advised, following the procedure laid down under the Act. The reasoning implies that the initial notice was flawed, and the respondents were permitted to re-initiate the process correctly. The operative direction was to dispose of the petition in line with previous similar judgments.

What were the facts?

The petitioner, Jagesh Kumar Khaitan, challenged a notice dated January 10, 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 Assistant Commissioner of Income Tax, who lacked the jurisdiction to do so. The petitioner contended that the National Faceless Assessment Centre (NFAC) has exclusive powers to issue such notices under Section 148, as per a Notification dated March 28/29, 2022. The petitioner relied on a coordinate bench's decision in Jatinder Singh Bhangu Vs. Union of India and others, which allowed similar writ petitions and directed respondents to follow the prescribed procedure.

What were the issues?

1. Whether the notice dated January 10, 2025, issued under Section 148 of the Income Tax Act, 1961, is invalid due to being issued by an authority lacking jurisdiction, specifically the Assistant Commissioner instead of the National Faceless Assessment Centre (NFAC)? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961 and the Notification dated 28/29.03.2022). Assessee's contentions: The impugned notice under Section 148 was erroneously issued by the Assistant Commissioner, who has no jurisdiction. The Notification dated 28/29.03.2022 vests exclusive powers to issue such notices in the NFAC. Reliance was placed on the decision in Jatinder Singh Bhangu Vs. Union of India and others and Jasjit Singh Vs. Union of India and others. Revenue's contentions: No specific contentions were recorded for the revenue 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 159

JAGESH KUMA

ASSISTANT CO CHANDIGARH

CORAM: HON

HON

Present: Mr.

Mr. Mr.

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 HARY

CWP-14943-202

DATE OF DEC

AR KHAITAN

Versus OMMISSIONER OF INCOME H AND OTHERS

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

Yogesh Putney, Senior Standing Vaibhav Gupta, Advocate for In

SINGH GREWAL, J. (ORAL) e 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 e coordinate Bench of this Co Bhangu Vs. Union of India and YANA AT CHANDIGARH 25 CISION: 29.05.2025

… Petitioner (s) E TAX CENTRAL CIRCLE 2

... Respondent(s) INDER SINGH GREWAL AK MANCHANDA e petitioner. g counsel and ncome Tax Department.

the notice dated 10.01.2025 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 ourt in CWP No.15745-2024 - d others and connected matter,

2 5 x l e e e s s r - SWARNJIT SINGH 2025.05.29 17:48 I attest to the accuracy and integrity of this document

CWP-14943-202

decided on 19.07 of India and ot allowed the writ the respondents t and proceed acco 3.

Ther judgment in the c (supra) and Jasj

Pend

29.05.2025 SwarnjitS

Wheth

Wheth 25

7.2024 as well as CWP No.2150 hers and other connected matte petitions involving similar issue therein to follow the procedure ordingly, if so advised. refore, the petition is disposed case of Jatinder Singh Bhangu it Singh Vs. Union of India and ding application(s), if any, also s

(ANUPIN

(DE

her speaking/reasoned : Yes / her reportable

: Yes /

-2- 09-2023-Jasjit Singh Vs. Union ers, decided on 29.07.2024, had e and liberty had been granted to laid down under the Act, 1961 d of in the same terms as the Vs. Union of India and others d others (supra). stands disposed of. NDER SINGH GREWAL) JUDGE EEPAK MANCHANDA) JUDGE No No

n d o

e s SWARNJIT SINGH 2025.05.29 17:48 I attest to the accuracy and integrity of this document

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