DHEERAJ MANCHANDA V. INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS

CWP/13737/2025

AI Insights

The case revolves around a challenge to a notice issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward 1(1), Faridabad. The petitioner, Dheeraj Manchanda, contested the jurisdiction of the officer to issue the notice, citing a Notification from March 2022 that established faceless assessment proceedings and assigned exclusive authority to the NFAC for such actions. The court referenced similar cases where it had previously ruled in favor of the petitioners, thereby setting a precedent for the current case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 671275 (HC-MISC)
• 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 141 DHEERAJ MANCHANDA INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS CORAM: HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. 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 challeng (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 Notification dated 2 assessment proceedings and exclusive powers to issue notice under Section 148 of the Act, 1961. submits that the coordinate Bench of this Court in CWP No.157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13737-2025 DATE OF DECISION: 14.05.2025 DHEERAJ MANCHANDA Versus INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA 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 2020 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.157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2025 DECISION: 14.05.2025 … Petitioner (s) INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS ... Respondent(s) HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA , Advocate for the petitioner. Mr. Varun Issar, Senior Standing counsel for Income Tax and Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. ed the notice dated 27.03.2024 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 for Assessment Year 2020-2021. 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 8/29.03.2022 which provides for faceless National Faceless Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, 1961. He further submits that the coordinate Bench of this Court in CWP No.15745-2024 – ... Respondent(s) 4 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 8/29.03.2022 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-13737-2025 -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 "