Gurcharan Kaur Vs ITO (ITAT Chandigarh)
The Chandigarh Bench of the Income Tax Appellate Tribunal examined the validity of a reassessment order for assessment year 2015–16, challenged by the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, dated 26 August 2025. At the outset, the assessee confined the challenge to the jurisdictional defect in issuance of notice under Section 148 of the Income Tax Act. It was argued that the notice dated 7 April 2022 was issued by the jurisdictional Assessing Officer instead of a Faceless Assessing Officer, contrary to the notification issued by the Ministry of Finance on 29 March 2022 mandating faceless issuance of such notices. Reliance was placed on earlier Tribunal decisions on the same issue, which the Departmental Representative could not controvert.
The Tribunal noted that the issue was already settled by coordinate bench decisions and by binding judgments of the jurisdictional High Court. Those judgments had categorically held that notices issued under Section 148 after the notification dated 29 March 2022 by jurisdictional Assessing Officers were without jurisdiction and liable to be quashed. The Tribunal reproduced and relied upon the relevant High Court ruling, which had invalidated similar notices and granted liberty to the Revenue to proceed in accordance with law.
