Vivek Kumar V. Union of India and Others

CWP/13801/2025

AI Insights

The case revolves around a challenge to a notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer for the Assessment Year 2019-2020. The petitioner, Vivek Kumar, contested the validity of the notice, arguing that it was issued without jurisdiction following the Notification dated 28/29.03.2022, which established faceless assessment proceedings and assigned exclusive powers to the NFAC for issuing notices under Section 148. The court referenced similar cases, Jatinder Singh Bhangu and Jasjit Singh, where it had been decided that such notices must be issued by the NFAC, not local assessing officers.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 693658 (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: SANDEEP GOYAL; ALISHA CHAWLA; AMBIKA JINDAL; ATHARV PRABHAKAR; URVI KHANNA
• Keywords: Assessment proceedings; Faceless assessment; Jurisdiction; Notice
• Section: 148

Judgement Text

"IN THE HIGH COURT OF PUNJAB AND HARYANA AT 145 VIVEK KUMAR UNION OF INDIA AND OTHERS CORAM: HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK Present: Mr. Ms. Alisha Chawla, Advocate, Ms. Ambika Jindal, Advocate, Mr. Atharv Prabhakar, Advocate & Ms. Urvi Khanna, Advocate 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-4) issued by respondent No. 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 1 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 exclusive powers to issue notice under Section 148 of the Act, 1961. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CWP-13801-2025 DATE OF DECISION: 14.05.2025 VIVEK KUMAR Versus UNION OF INDIA AND OTHERS HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK Mr. Sandeep Goyal, Advocate, Ms. Alisha Chawla, Advocate, Ms. Ambika Jindal, Advocate, Mr. Atharv Prabhakar, Advocate & Ms. Urvi Khanna, 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 ) issued by respondent No.2 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2019 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. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2025 DATE OF DECISION: 14.05.2025 … Petitioner (s) ... Respondent(s) HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA 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 10.03.2023 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential for Assessment Year 2019-2020. Learned counsel for the petitioner submits that the impugned notice 48 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 ss Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, 1961. He further 3 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 48 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 has SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document CWP-13801-2025 -2- submits that the coordinate Bench of this Court in CWP No.15745-2024 - 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 "