Manju Bala V. Income Tax Officer, Ward-1, Hoshiarpur and Ors

CWP/30584/2025

AI Insights

The case involves a challenge by Manju Bala against several notices and orders issued by the Income Tax Officer, Ward-1, Hoshiarpur, related to the assessment year 2017-18. The petitioner contested the jurisdiction of the issuing authority, citing a CBDT circular that designated the NFAC as the sole body authorized to issue notices under Section 148 of the Income Tax Act, 1961. The petitioner referenced similar cases (Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India) where the court had ruled in favor of the petitioners on the same grounds. The respondents did not contest the applicability of these precedents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832452 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 20-01-2026
• 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: RANVIJAYSINGH; VIDUL KAPOOR; PRIDHI SANDHU
• Assessee Lawyers: NITIN KANWAR
• Keywords: Assessment Order; Jurisdiction; National Faceless Assessment Centre; Notice
• Section: 147; 148; 148A(b); 148A(d); 144C(3)

Judgement Text

"1 CWP-30584-2025 131 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-30584-2025 Date of Decision: January 20, 2026 MANJU BALA .....Petitioner Versus INCOME TAX OFFICER, WARD-1, HOSHIARPUR AND ORS ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Nitin Kanwar, Advocate for the petitioner Mr. Ranvijay Singh, Senior Standing counsel with Mr. Vidul Kapoor, Junior Standing counsel for respondent No. 1. Ms. Pridhi Sandhu, Junior Standing counsel for respondent No. 2. **** LISA GILL, J. 1. Challenge in the present petition is to notice dated 23.02.2024 under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 22.02.2024 under Section 148A(d) of Act 1961; show cause notice dated 31.01.2024 under Section 148A(b) of Act 1961 and Assessment order dated 16.05.2025 under Section 147 read with Section 144C(3) of Act 1961 for the Assessment year 2017-18, and all subsequent proceedings. Printed from counselvise.com RITU SHARMA 2026.01.31 15:26 I attest to the accuracy and integrity of this document 2 CWP-30584-2025 2. Learned counsel for petitioner submits that dehors any other available ground, this writ petition should be allowed on the ground that Issuing Authority had no jurisdiction to issue the same, in view of circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that National Faceless Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. 3. Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a Co-ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509- 2023 and other connected matters), decided on 29.07.2024. 4. Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu’s case (supra) reads as under:- “15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3(b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would be defeated if show cause notice under Section 148 is issued by Jurisdictional Assessing Officer. The Printed from counselvise.com RITU SHARMA 2026.01.31 15:26 I attest to the accuracy and integrity of this document 3 CWP-30584-2025 respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The mandate of Section 144B, 151A read with notification dated 29.03.2022 issued thereunder is quite lucid. There is no ambiguity in the language of statutory provisions, thus, office memorandum or any other instruction issued by Board or any other authority cannot be relied upon.” 5. Learned counsel for respondents does not deny that the sole issue as raised is covered in favour of petitioner in view of abovesaid decisions. 6. In view of above and without adverting to any other ground, present writ petition is disposed of, in terms of Jatinder Singh Bhangu’s case (supra), decided on 19.07.2024 and Jasjit Singh’s case (supra), decided on 29.07.2024. Needless to say, other issues as have been raised in this writ petition are not being adjudicated upon and are left open to be decided in appropriate proceedings. 7. Pending applications, if any, also stand disposed of accordingly. (LISA GILL) JUDGE (RAMESH CHANDER DIMRI) January 20, 2026 JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No Printed from counselvise.com RITU SHARMA 2026.01.31 15:26 I attest to the accuracy and integrity of this document "