DEV RAJ PABREJA V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS

CWP/13672/2025

AI Insights

The case involves Dev Raj Pabreja challenging a notice issued under Section 148 of the Income Tax Act, 1961 by the Assistant Commissioner of Income Tax, Circle 1, Faridabad. The petitioner argued that the notice was issued by a Jurisdictional Assessing Officer who lacked the authority to do so, citing a Notification dated 28/29.03.2022 that established faceless assessment proceedings and designated the National Faceless Assessment Centre (NFAC) with exclusive powers to issue such notices. The court referenced similar cases, specifically Jatinder Singh Bhangu Vs. Union of India and Jasjit Singh Vs. Union of India, where it had allowed writ petitions involving similar issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 759213 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 14-05-2025
• Assessment Year: misc
• Other Referred Cases: Jatinder Singh Bhangu Vs. Union of India and others, Jasjit Singh Vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VARUN ISSAR; PRIDHI SANDHU
• Assessee Lawyers: KARTIK BANSAL
• Keywords: Faceless assessment; Jurisdiction; National Faceless Assessment Centre; Notice under section 148
• Section: 148

Judgement Text

"IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 138 DEV RAJ PABREJA ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS CORAM: HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing counsel for Income Tax and Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. ANUPINDER SINGH GREWAL, J. (ORAL) The petitioner has challenged the notice dated (Annexure P-1) issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings 2. Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Jurisdictional Assessing Officer although he has no jurisdiction to issue the same in view of the Notif assessment proceedings and exclusive powers to issue notice under Section 148 of the Act, 1961. submits that the coordinate Bench of this Cour IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13672-2025 DATE OF DECISION: DEV RAJ PABREJA Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing counsel for Income Tax and Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. ANUPINDER SINGH GREWAL, J. (ORAL) The petitioner has challenged the notice dated 1) issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2022 Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Jurisdictional Assessing Officer although he has no jurisdiction to issue the same in view of the Notification dated 28/29.03.2022 which provides for faceless assessment proceedings and National Faceless Assessment Centre (NFAC) exclusive powers to issue notice under Section 148 of the Act, 1961. submits that the coordinate Bench of this Court in CWP No.15745 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2025 DATE OF DECISION: 14.05.2025 … Petitioner (s) ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 ... Respondent(s) HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing counsel for Income Tax and Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. The petitioner has challenged the notice dated 17.04.2025 1) issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential 022-2023. Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Jurisdictional Assessing Officer although he has no jurisdiction to issue the same ication dated 28/29.03.2022 which provides for faceless National Faceless Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, 1961. He further t in CWP No.15745-2024 – ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 ... Respondent(s) 25 1) issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Jurisdictional Assessing Officer although he has no jurisdiction to issue the same ication dated 28/29.03.2022 which provides for faceless has He further SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document CWP-13672-2025 -2- Jatinder Singh Bhangu Vs. Union of India and others and connected matter, decided on 19.07.2024 as well as CWP No.21509-2023-Jasjit Singh Vs. Union of India and others and other connected matters, decided on 29.07.2024, had allowed the writ petitions involving similar issue and liberty had been granted to the respondents therein to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. 3. Therefore, the petition is disposed of in the same terms as the judgment in the case of Jatinder Singh Bhangu Vs. Union of India and others (supra) and Jasjit Singh Vs. Union of India and others (supra). Pending application(s), if any, also stands disposed of. (ANUPINDER SINGH GREWAL) JUDGE (DEEPAK MANCHANDA) JUDGE 14.05.2025 SwarnjitS Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document "