NEERAJ KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/4867/2025HC Punjab & HaryanaPHHC01028341202520 February 2025Bench: MR. JUSTICE ARUN PALLI,MR. JUSTICE DEEPINDER SINGH NALWA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the notice dated 29.03.2024, issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer (JAO) for the assessment year 2020-2021, was invalid. The Court's reasoning was based on its previous decisions in identical matters, specifically 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). In those cases, the Court had thoroughly analyzed the implications of the introduction of faceless assessment under Section 151A read with Section 144B of the Act and concluded that a JAO could not issue such notices. The ratio decidendi is that post-faceless assessment regime, the issuance of Section 148 notices by the JAO is procedurally flawed. Consequently, the petition was disposed of in terms of the aforementioned judgments, quashing the impugned notice and granting liberty to the Revenue to follow the prescribed procedure. No issue was left undecided.

What were the facts?

The petitioner, Neeraj Kumar, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh, seeking to quash a notice dated 29.03.2024, issued under Section 148 of the Income Tax Act, 1961, and all consequential proceedings. The notice pertained to the assessment year 2020-2021. 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 Ms. Gauri Neo Rampal, Sr. Standing Counsel, did not dispute the factual position presented by the petitioner.

What were the issues?

1. Whether a notice under Section 148 of the Income Tax Act, 1961, issued by the Jurisdictional Assessing Officer (JAO) is invalid post the introduction of faceless assessment provisions under Section 151A read with Section 144B of the Act? (Question of law) The assessee contended that the notice under Section 148 was issued by the JAO, which is impermissible after the implementation of faceless assessment. The assessee relied on two coordinate bench judgments of the High Court: CWP No. 15745-2024 (Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024) and CWP No. 21509-2023 (Jasjit Singh vs. Union of India and others, decided on 29.07.2024). The Revenue did not present any arguments against this contention.

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.4867 of 2025 (O&M) 1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.4867 of 2025 (O&M) Date of Decision :20.02.2025 Neeraj Kumar ......Petitioner Versus Income Tax Officer, Ward-1, Hissar and others ...... Respondents CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MR.JUSTICE DEEPINDER SINGH NALWA Present : Mr. Nikhil Goyal, Advocate and Mr. Rana Gurtej Singh, Advocate for the petitioner. ARUN PALLI, J.

(Oral)

: A certiorari is prayed for, to quash the impugned notice dated 29.03.2024, 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, Ms. Gauri Neo Rampal, Sr. Standing Counsel for the respondents, is present in Court (through virtual mode). The factual position, as set out above, is not disputed. We have heard learned counsel for the parties and perused the records. MANOJ KUMAR 2025.02.21 10:34 I attest to the accuracy and authenticity of this document

CWP No.4867 of 2025 (O&M) 2

As indicated earlier, the petitioner has assailed the notice dated 29.03.2024, issued under Section 148 of the 1961 Act, as regards the assessment year 2020-2021. 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 (DEEPINDER SINGH NALWA) JUDGE 20.02.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.02.21 10:34 I attest to the accuracy and authenticity of this document

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