SAHIB SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

PDF · subscribers
CWP/4693/2025HC Punjab & HaryanaPHHC01022034202519 February 2025Bench: MR. JUSTICE ARUN PALLI,MR. JUSTICE ALOK JAIN2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the notice dated 12.01.2024, issued under Section 148 of the Income Tax Act, 1961, for assessment year 2021-2022, was invalid. The reasoning was based on the fact that post the introduction of faceless assessment under Section 151A read with Section 144B of the Act, such a notice cannot be issued by the Jurisdictional Assessing Officer (JAO). The Court followed its own previous decisions in Jatinder Singh Bhangu and Jasjit Singh (supra), where identical notices issued by the JAO were quashed and the assessee's petitions were allowed. The operative direction was to quash the impugned notice and consequential proceedings, with liberty to the Revenue to follow the prescribed procedure under the Act and proceed accordingly. No issue was expressly left undecided.

What were the facts?

The petitioner, Sahib Singh, filed a writ petition seeking to quash a notice dated 12.01.2024, issued under Section 148 of the Income Tax Act, 1961, pertaining to assessment year 2021-2022. The petitioner argued that the notice was invalid because it was issued by the Jurisdictional Assessing Officer (JAO) after the introduction of faceless assessment provisions under Section 151A read with Section 144B of the Act. The Revenue, represented by Mr. Ranvijay Singh, Sr. Standing Counsel, did not dispute the factual position presented by the petitioner. The High Court had previously dealt with similar issues in other cases.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, for assessment year 2021-2022 is invalid if issued by the Jurisdictional Assessing Officer (JAO) post the introduction of faceless assessment provisions under Section 151A read with Section 144B of the Act. Assessee's Contention: The petitioner argued that the notice under Section 148 was issued by the JAO, which is impermissible after the introduction of faceless assessment. The petitioner relied on the judgments of a Co-ordinate Bench of the High 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). Revenue's Contention: The Revenue did not dispute the factual position. No specific arguments or reliance on authorities were recorded for the Revenue.

Which sections of the Income-tax Act were involved?

Section 148,Section 151A,Section 144B

AI-generated summary — verify with the full judgment below

CWP No.4693 of 2025 (O&M) 1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.4693 of 2025 (O&M) Date of Decision :19.02.2025 Sahib Singh ......Petitioner Versus Deputy Commissioner of Income Tax and others ...... Respondents CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MR.JUSTICE ALOK JAIN Present : Mr. Vishav Bharti Gupta, Advocate for the petitioner. ARUN PALLI, J.

(Oral)

: A Certiorari is prayed for, to quash the impugned notice dated 12.01.2024, issued under Section 148 of the Income Tax Act, 1961 (‘1961 Act’), and all consequential proceedings. Learned counsel for the petitioner submits that the matter in issue is squarely covered by an order and judgment, rendered by a Co-ordinate Bench of this Court in CWP No. 15745-2024 (Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024), as also in CWP No. 21509-2023 (Jasjit Singh vs. Union of India and others, decided on 29.07.2024). Served with the advance copy of the petition, Mr. Ranvijay Singh, Sr. Standing Counsel for the respondents, is present in Court. The factual position, as set out above, is not disputed. We have heard learned counsel for the parties and perused the records. MANOJ KUMAR 2025.02.20 10:51 I attest to the accuracy and authenticity of this document

CWP No.4693 of 2025 (O&M) 2

As indicated earlier, the petitioner has assailed the notice dated 12.01.2024, issued under Section 148 of the 1961 Act, as regards the assessment year 2021-2022. For, post introduction of the concept of faceless assessment under Section 151A read with Section 144B of the 1961 Act, notice under Section 148 of the 1961 Act cannot be issued by the Jurisdictional Assessing Officer (JAO). An identical issue was examined by the Co-ordinate Bench of this Court in Jatinder Singh Bhangu and Jasjit Singh (supra), and upon thorough analysis of the matter, the notice(s) issued by the JAO were quashed and the petition(s) filed by the assessee(s) were allowed. But, with liberty to the respondent/Revenue to follow the procedure laid down under the 1961 Act and proceed accordingly. In the wake of the above and as prayed by learned counsel for the parties, the petition is disposed of, in terms of Jatinder Singh Bhangu and Jasjit Singh (supra). (ARUN PALLI) JUDGE (ALOK JAIN) JUDGE 19.02.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.02.20 10:51 I attest to the accuracy and authenticity of this document

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →