Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 14 May 2025
Case Overview
- Parties: petitioner – Open Door Welfare Society; respondents – Deputy Commissioner of Income Tax and others.
- Nature of Proceeding: Writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2021‑2022.
- Key Allegations: The petitioner contended that the Jurisdictional Assessing Officer lacked authority to issue the notice because the Notification dated 28/29‑Mar‑2022 introduced faceless assessment proceedings and vested exclusive power to issue Section 148 notices with the National Faceless Assessment Centre (NFAC).
- Legal Precedents Cited: The Court referred to its earlier judgments in CWP No.15745‑2024 (Jatinder Singh Bhangu vs Union of India) and CWP No.21509‑2023 (Jasjit Singh vs Union of India), both of which allowed the respondents to proceed under the procedure laid down in the Act and dismissed similar writ petitions.
Final Outcome
- The petition is disposed of in the same terms as the judgments in Jatinder Singh Bhangu vs Union of India and Jasjit Singh vs Union of India, effectively dismissing the challenge to the Section 148 notice.
- Any pending applications, if filed, are also disposed of.
Topics: Income Tax, Faceless Assessment, Section 148