Jatinder Singh Bhangu Vs Union of India and others (Punjab and Haryana High Court)
The Hon’ble Punjab and Haryana High Court in the matter of Jatinder Singh Bhangu v. Union of India and others, has held that a notice under Section 148 of the Income Tax Act, 1961 can be issued only by the Faceless Assessment Officer (FAO) and not by the Jurisdictional Assessment Officer (JAO) in light of the Notification dated 28.03.2022 as well as Section 151A of the Act. The Hon’ble High Court also noted that even though a departmental circular has been issued in this regard, it cannot override the plain provisions of the Act.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
1. By this common order, the civil writ petitions 15745-2024 & 15791-2024 are disposed of as issues involved and prayer sought therein are common. For the sake of brevity and convenience, facts are borrowed from CWP-15745-2024.
2. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking following relief:-
(i) Issuance of a writ In the nature of prohibition restraining Respondent No.4 from proceeding ahead in pursuance to the intimation dated 21.06.2024 (Annexure P-4) as the initiation of proceedings by Respondent No.3 by issuing Notice under Section 148 dated 28.03.2024 (Annexure P-2) is without jurisdiction as Respondent No.3 could not have issued Notice under Section 148 after the introduction of E-Assessment Faceless Scheme and also for the reason that no reasoning has been assigned as to why the case of the petitioner is selected for proceedings under Section 148;
(ii) For the issuance of a writ in the nature of certiorari for quashing the Approval dated 22.03.2024 (Annexure P-3) accorded by Respondent No.2 under Section 151 of the Act ibid having been issued without due application of mind and without disclosing any information to the petitioner on the basis of which the proceedings in question have been initiated; and
(iii) In the interregnum, further proceedings in pursuance to the notice dated 28.03.2024 (Annexure P-2) issued by Respondent No.3 may be stayed; and
(iv) Issuance of any other appropriate writ, order or direction, which this Hon’ble Court may deem fit and proper in the circumstances of the case.
3. The brief facts of the case which are necessary for the adjudication of the instant petitionare that the petitioner is an Income Tax Assessee having PANBRKPB0596E.He is a farmer and owns agriculture land. He for the assessment year 2020-2021 filed his Income Tax Return on 29.09.2020. During the previous year, he had received compensation on account of acquisition of his land. He received a notice dated 28.03.2024 under Section 148 of Income Tax Act (for short ‘1961 Act’) from respondent No. 3-Income Tax Officer wherein it was mentioned that department has received information of escaping tax. The said officer proposed to re-assess petitioner’s returned income and informed that notice has been issued after obtaining prior approval from Principal Commissioner of Income Tax. The petitioner was asked to file his return in the prescribed form within 94 days from the date of notice. He has further received intimation dated 21.06.2024 from the respondent to the effect that his case has been selected for the purpose of Faceless Assessment and proceedings would be conducted in a faceless manner.
