P&H HC quashes Section 148 Notice for issue by JAO instead of FAO

Karambir Singh Nalwa Vs ACIT (Punjab & Haryana High Court) The petitioner challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, arguing that it was invalidly issued by the Jurisdictional Assessing Officer. According to the petitioner, the Ministry of Finance notification dated 29.03.2022 mandated that such notices should only be issued through the faceless assessment process. The petitioner relied on two previous Punjab & Haryana High Court judgments—Jatinder Singh Bhangu (CWP-15745-2024) and Jasjit Singh (CWP-21509-2023)—which supported the pos...