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 Singh vs. UOI, which held that allowing JAOs to issue such notices would undermine the faceless assessment scheme. The court quashed the notices and order, directing the revenue authorities to follow the prescribed procedure under the Act if they wished to proceed further.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
1. Challenge in the instant writ petition is to notices dated 27.12.2023 issued under Section 148 A (a) of the Income Tax Act, 1961 (for short ‘Act 1961”); 11.01.2024 issued under Section 148 A (b) of Act, 1961; order dated 27.02.2024 issued under Section 148 A (d) of Act, 1961 and notice dated 27.02.2024 issued under Section 148 of Act, 1961 for AY 20172018.
