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“national faceless assessment centre”

Assessment ProceduresSection 144BSection 144B1,082 judgments

The decision most relied on for national faceless assessment centre is Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras (169 Taxmann.com 542), cited in 50 judgments on BharatTax.

Leading authorities on national faceless assessment centre

Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras
169 Taxmann.com 542 · 2024 · High Court
50
citing judgments

The National Faceless Assessment Centre (NaFAC) does not have the power to issue notices under Section 148 or 148A of the Income Tax Act. Its jurisdiction for assessment or reassessment begins only from the stage of issuing notices under Section 142(1) or 143(2).

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Judgments citing national faceless assessment centre

Dewas Jila Network of Pipul Living With H I V Aids Society, Dewas vs. Additional/Joint / Deputy / Assistant Commissionner of Income Tax, Income Tax Officer, NFAC, Delhi

ITA 146/IND/2025[2014-15]Status: DisposedITAT Indore25 Sept 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 272A(2)(e)

Income-tax-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of penalty-order dated 28.01.2022 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 272A(2)(e) of Income

Jubilant Generics Ltd., Noida vs. ACIT, Circle- 5(1)(1), G.B. Nagar

In the result, the appeal of the assessee is partly allowed for

ITA 2004/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Sept 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144BSection 92C

circumstances of the case and in law, the assessment proceedings are invalid since the reference made by the Ld. Assessing Officer (AO National Faceless Assessment Centre ("NFAC) to Ld. Transfer ITA No. 2004/Del/2022 Jubilant Generics Ltd. Pricing Officer ('TPO) is not in accordance with the provisions of section 92CA

Innovative Textiles Limited, Delhi vs. DCIT, Circle-10(1), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1160/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Innovative Textiles Limited, Vs. Dcit, Circle 10(1), 81, Vighyan Vihar, New Delhi. Delhi – 110 092. (Pan : Aaaci0473J) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.09.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against Assessment Order Dated 26.03.2022 Passed By The Income Tax Department/National Faceless Assessment Centre, Delhi U/S 143(3) Read With Section 144C(13)/144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2017-18 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That The Orders Of The Learned Lower Tax Authorities Is/Are Contrary To The Law & Facts Of The Case.

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115JSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 234ASection 270A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI

Nand Kumar Choudhary, Bargarh vs. Income Tax Officer, Ward Bargarh, Bandu Vikira Chowk

In the result, appeal of the assessee is allowed

ITA 420/CTK/2025[2016-17]Status: DisposedITAT Cuttack22 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.420/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Nand Kumar Choudhury Vs Ito, Ward- Bargarh, Bargarh Rengalapali Camp, Attabira, Baragarh, 768027 Pan No. : Aaqpc 1181 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Sunil Surana, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Order Dated 06/05/2025 Passed In Appeal No. Nfac/2015-16/10166862 For The Assessment Year 2016-2017. 2. It Was Submitted By The Ld. Ar That The Assessment Order In The Case Of Assessee Has Been Passed By The Nfac On 28.03.2022. It Was The Submission That The Notification By Which The National Faceless Assessment Centre Was Made Effective Is Dated 29.03.2022. It Was The Submission That Consequently The Assessment Order Passed On 28.03.2022 Is Liable To Be Quashed. Ld. Ar Placed Reliance On The Decision Of The Coordinate Bench Of The Tribunal In The Case Of Md. Mahimud Sk In Ita Nos.2230&2229/Kol/2024 Pronounced On 04.03.2025, Wherein In Para 10 To 12, The Coordinate Bench Of The Tribunal Has Held As Under :-

For Appellant: Shri Sunil Surana, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

case of assessee has been passed by the NFAC on 28.03.2022. It was the submission that the Notification by which the National Faceless Assessment Centre was made effective is dated 29.03.2022. It was the submission that consequently the assessment order passed on 28.03.2022 is liable to be quashed ... with effect from 01.11.2020 which was notified on 29.03.2022 vide notification no.18/2022/F. No. 370142/16/2022-TPL(Part)]. Therefore, the assessment proceedings were taken by the National Faceless Assessment Centre, Delhi by issuing notice u/s 142(1) dated 09.02.2022 and thereafter the assessment was framed accordingly after issuing show cause notice which

Thangamuthu Balakrishnan, Tiruppur vs. ITO Ward 1(1), Tiruppur

In the result, appeal filed by the assessee is allowed

ITA 719/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Sept 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 719/Chny/2025 िनधा$रण वष$ / Assessment Year: 2018-19

For Appellant: Mr. T.S. Lakshmi Venkataraman, F.C.A '(For Respondent: Mr. C. Sivakumar, Addl. CIT
Section 144BSection 147Section 148Section 148ASection 151Section 69A

both dated 31.03.2022, issued by the jurisdictional Assessing Officer, Income Tax Officer, Ward 1(1), Tirupur. Thereafter, the assessment was completed by the National Faceless Assessment Centre, by making an addition of (a) Rs.8,28,250/- towards business income and (b)Rs.87,71,500/- as unexplained money u/s.69A ... assessee argued that the notice of reopening is void, since the notice was issued by the jurisdictional Assessing Officer and not the National Faceless Assessment Centre. The assessee placed reliance on the provisions of section 151 of the Act, CBDT Notification dated 29.03.2022 and the decision

Rajesh Kumar, Patna vs. ITO, Ward- 3 (2), Gaya

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 234ASection 250Section 271FSection 69A

read with section 144B dated 13/03/2023 recently when a notice dated 20/08/2023 show cause for Nan-compliance against notice received issued by National Faceless Assessment Centre, Delhi was served through Speed Post and accordingly this appeal is filed with a condonation petition. Being aggrieved the appellant has filed appeal before

Asst. Commissioner of Income Tax-3(2)(1), Mumbai, Aayakar Bhavan vs. Solapur Yedeshi Tollway Limited, Mumbai

ITA 4242/MUM/2025[2017]Status: DisposedITAT Mumbai18 Sept 2025

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Bleacit 3(2)(1), Solapur Yedeshi Tollway Limited, Off No.11Th Floor, 1101, Mumbai Vs. Hiranandani Knowledge Park, Technology Street, Powai, Mumbai 400 076. Pan Aaucs1433Q (Appellant) (Respondent)

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 143(2)Section 143(3)Section 147Section 37

Justice (Retd.) C V Bhadang, President: By this appeal, Revenue is challenging the order dated 11.04.2025 passed by the National Faceless Assessment Centre, Delhi, (‘CIT(A)’ for short). By the impugned order, learned CIT(A) has deleted the addition ITA No.4242/Mum/2025 & CO. No. 212/Mum/2025 Solapur Yedeshi Tollway Limited of Rs.8

Income Tax Officer Ward-1(1), Jaipur vs. Kiran Infra Ispat Limited, Jaipur

ITA 535/JPR/2025[2013-14]Status: DisposedITAT Jaipur15 Sept 2025AY 2013-14
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri. Rajesh Ojha, CIT-DR
Section 143(3)Section 147Section 148Section 149Section 68

dated 04.02.2025 in the matter of assessment order dated 23.05.2023 passed u/s147 r.w.s.144B of the Income Tax Act 1961 [for short 'Act'] by National Faceless Assessment Centre [for short ‘AO'] . 2. Vide this appeal, revenue has raised the following grounds:- “1. Whether on the fact and in the circumstances

Rng Construction Co, Mandideep vs. Addl., Jt., Dy., Asstt.ITO, Bhopal

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

Income-tax (Appeals), National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 27.09.2021 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s.144B of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this

Andhra Pradesh Power Development Company Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result appeal of the assessee is allowed

ITA 677/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad12 Sept 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Srinivas RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144BSection 14ASection 263

erred in invoking the provisions under section 263 of the Income Tax Act, 1961 (the Act), without considering the fact that the National Faceless Assessment Centre ("Ld. AO") had passed the assessment order u/s 143(3) on 22/09/2022 after making due enquiries and verification of records and the said order

Chemical Process Piping Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2953/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

Section 143(3)Section 263Section 37(1)Section 80G

case and without prejudice to the above, the Ld. PCIT has no power to revise an assessment order passed by the National Faceless Assessment Centre since the same is passed on a team based assessment basis and all the facts, issues and submissions are duly verified and scrutinised before passing

Shashi Infra Construction Pvt. Ltd., Lucknow vs. ITO, Lucknow

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 353/LKW/2023[2016-17]Status: DisposedITAT Lucknow11 Sept 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Saurabh Gupta, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 144Section 144BSection 147Section 148Section 253(3)Section 694ASection 69A

MEMBER Assessment Year: 2016-17 Shashi Infra v. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi TAN/PAN:AAUCS5802M (Appellant) (Respondent) Appellant by: Shri Saurabh Gupta, C.A. Respondent by: Shri R. K. Agarwal

Ratan Jodharam Harchwani, Mumbai vs. Income Tax Officer War-2, Kalyan

In the result, the appeal of the assessee stands allowed on legal aspect

ITA 2650/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Sept 2025AY 2015-16

Bench: SHRI BEENA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 148ASection 149Section 254(1)Section 69

Thane and accordingly the case was reopened by issuance of notice u/s. 148 of the Act. Subsequently the case was assigned to National Faceless Assessment Centre, however due to non-availability of digital footprint, the NeFAC could not complete the assessment and has been re-assigned to the office

Ratan Jodharam Harchwani, Mumbai vs. Income Tax Office, Ward-2, Thane

In the result, the appeal of the assessee stands allowed on legal aspect

ITA 2649/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Sept 2025AY 2014-15

Bench: SHRI BEENA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 148ASection 149Section 254(1)Section 69

Thane and accordingly the case was reopened by issuance of notice u/s. 148 of the Act. Subsequently the case was assigned to National Faceless Assessment Centre, however due to non-availability of digital footprint, the NeFAC could not complete the assessment and has been re-assigned to the office

DCIT, Circle-7(1), Delhi vs. Delhi Transco Ltd., Delhi

In the result, the appeal of Revenue is dismissed

ITA 1402/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. Delhi Transco Limited, Tax, Circle 7(1), Shakti Sadan, Kotla Road, Delhi-1100 02 Central Delhi, Delhi-1100 02 Pan :Aabcd6342A (Appellant) (Respondent)

Section 115Section 115JSection 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

Rama Associates Private Limited Earlier As Essel Realty Developers Private Limited, New Delhi vs. NFAC, Assessment Unit, Delhi

In the result, assessee’s appeal in ITA No

ITA 316/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2016-17

Section 144BSection 147Section 148Section 148ASection 149Section 151

order dated 21.11.2024 [DIN & ORDER No. ITBA/NFAC/S/250/2024- 25/1070530742(1) CIT(A)/NFAC, Delhi, arising out of the order dated 26.05.2023, passed by the National Faceless Assessment Centre, Delhi under Section 147 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment

Air Wind Green Energy Limited, Bhavnagar vs. The PCIT, Ahmedabad -1, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Varis Isani, AdvocateFor Respondent: Shri Sher Singh, CIT.DR
Section 147Section 263Section 270A(9)Section 37Section 69C

passed by the assessing authority u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act for A.Y. 2018-19 the assessing officer, National Faceless Assessment Centre, New Delhi added income of Rs. 51,87,600/-. 2. The Lrd. Principal Commissioner of Income Tax Ahmedabad-1 has grievously erred

Microsoft Corporation (India) Pvt Ltd, Delhi vs. DCIT (16) (1) Delhi, Delhi

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR
Section 143(3)Section 144C(13)Section 144C(5)

Referring to the directions of DRP, he pointed that in the instant case a copy of directions were endorsed to Principal CIT, National Faceless Assessment Centre Delhi, the Commissioner of Income Tax, TP-2, Delhi, the Additional/Joint/Deputy/ Assistant CIT, National Faceless Assessment Centre, Delhi and the TPO but the directions ... benefit of same at the cost of Revenue. Referring to the decision of Hon’ble Supreme Court of India in the case of National Faceless Assessment Centre & Others vs. Automotive Manufacturers Pvt. Ltd. in Civil Appeal No. 1829/2023 decided on 21.03.2023, he prayed for restoring the matter back

Dewan Chand, Delhi vs. CIT(Appeals), Coimbatore

In the result, the appeal of assessee is allowed

ITA 1721/DEL/2024[2010-11]Status: DisposedITAT Delhi03 Sept 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2010-11 Dewan Chand, Vs. Cit (Appeals), S-11, Greater Kailash-Ii, Coimbatore New Delhi Pin – 1100 48 Pan :Aaifm0046J (Appellant) (Respondent)

Section 133ASection 142(1)Section 143(2)Section 143(3)Section 250Section 254

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

DCIT, CC-3, Ludhiana, Kitchlu Nagar vs. Mani Ram Balwant Rai HUF, Civil Lines

In the result, Cross Objection filed by the assessee is allowed and appeal of the Revenue is dismissed

ITA 1042/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 The Dcit, Mani Ram Balwant Rai, Huf, Central Circle-3, Vs Civil Lines, Opposite Session Court(Old) Kitchlu Nagar, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 43/Chd/2024 In आयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 Mani Ram Balwant Rai, Huf, The Dcit, Civil Lines, Opposite Session Court(Old) V Central Circle-3, Ludhiana. S Kitchlu Nagar, Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Smt. Kusum Bansal, Cit Dr Assessee By : Shri Pankaj Bhalla, Ca & Shri Hunny Bajaj, Advocate Date Of Hearing : 17.07.2025 Date Of Pronouncement : 01.09.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Pankaj Bhalla, CA and Shri Hunny Bajaj, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132(1)Section 147Section 148Section 148ASection 151Section 151A

Officer is not at all legally competent to issue 148 Notice itself and the 148 Notice was required to be issued by the National Faceless Assessment Centre. D.8 Heavy Reliance is being placed on the Judgment of Jurisdictional Hon'ble Court of Punjab and Haryana in the case of 'Jasjit