Section 148 notice Can Be Issued by Faceless Assessment Officer, Not Jurisdictional Officer

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:-

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