NFAC has exclusive power to issue Income Tax Section 148 notice: P&H HC

Gurjinder Singh Vs Union of India and others (Punjab and Haryana High Court) The Punjab and Haryana High Court ruled in Gurjinder Singh vs. Union of India that reopening notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, 1961, were invalid. The petitioner challenged the notices for AY 2017-18, citing a CBDT notification dated March 29, 2022, which mandates that only the National Faceless Assessment Centre (NFAC) has the authority to issue Section 148 notices. The High Court referenced prior decisions in Jatinder Singh Bhangu vs. UOI and Jasjit...