Jatinder Singh Bhangu Vs Union of India and others (Punjab and Haryana High Court)
The Punjab and Haryana High Court disposed of two civil writ petitions, 15745-2024 and 15791-2024, together due to the common issues involved. The petitioner, Jatinder Singh Bhangu, challenged the issuance of a notice under Section 148 of the Income Tax Act, 1961, dated 28.03.2024, and subsequent intimation dated 21.06.2024, concerning assessment for the financial year 2020-21. The petitioner, a farmer who received compensation for the acquisition of agricultural land, filed his income tax return for the year 2020-21 on 29.09.2020. The petitioner contended that the notice under Section 148 was issued without jurisdiction because the procedure under the E-Assessment Faceless Scheme, introduced under Section 151A and Section 144B of the Income Tax Act, requires faceless issuance of notices and reassessment, and no reasons were provided for selecting his case for reassessment.
The relief sought by the petitioner included: a writ of prohibition to restrain further proceedings under the 28.03.2024 notice; quashing the approval dated 22.03.2024 issued under Section 151 by the Principal Commissioner of Income Tax for lack of due application of mind; interim stay of proceedings under the Section 148 notice; and any other appropriate relief deemed fit by the court. The petitioner argued that the notice contravened the notification dated 29.03.2022 and the provisions of Section 151A, which mandate faceless assessment of escaped income.
