Tej Pratap Singh Vs ITO (Punjab and Haryana High Court)
The petitioner challenged the notice dated 27.03.2025 issued under Section 148 of the Income-tax Act, 1961, along with all consequential actions, for Assessment Year 2021-2022.
The petitioner contended that the authority issuing the notice lacked jurisdiction in view of the CBDT circular/notification dated 29.03.2022, which, according to the petitioner, specifically provided that the National Faceless Assessment Centre (NFAC) had the exclusive power to issue notices under Section 148 of the Act.
The High Court heard the parties and examined the record. It noted that a coordinate Bench of the Court had already considered the same issue in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra). In those cases, the writ petitions were allowed, while granting liberty to the Revenue to follow the procedure prescribed under the Income-tax Act, 1961 and proceed in accordance with law, if so advised.
Following those earlier decisions, the High Court disposed of the present writ petition in the same terms as Jatinder Singh Bhangu’s case, decided on 19.07.2024, and Jasjit Singh’s case, decided on 29.07.2024.
The Court also disposed of all pending applications, if any.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
