Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: July 25, 2025
Case Overview
- Petitioner: Bhiwani Industries Private Limited; Respondent: Assistant Commissioner of Income Tax, Patiala, Punjab.
- Petition challenged a notice dated 29‑06‑2025 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑22, contending that the issuing authority lacked jurisdiction because CBDT circular/notification dated 29‑03‑2022 reserved issuance exclusively to the National Faceless Assessment Centre (NFAC).
- Petitioners relied on earlier judgments (India and others, CWP No. 15745‑2024; Jasjit Singh v. Union of India, CWP No. 21509‑2023) supporting their view; respondents did not dispute these authorities.
- The Court examined Section 151A, the faceless assessment scheme, and the 29‑03‑2022 notification, emphasizing that statutory provisions cannot be overridden by circulars, memoranda, or letters issued by the Board.
- Citing the decisions in Jatinder Singh Bhangu’s case (CWP No. …‑2024, dated 19‑07‑2024) and Jasjit Singh’s case (dated 29‑07‑2024), the Court held that the revenue may proceed under the Act as per statutory procedure, and the circular does not restrict jurisdiction.
Final Outcome
- The writ petition is disposed of in accordance with the precedents of Jatinder Singh Bhangu and Jasjit Singh, allowing the Income Tax Department to continue assessment proceedings under Section 148.
Topics: Taxation, Judicial Precedent, Faceless Assessment