Rakesh Setia v. Income Tax Officer, Ward 2(1), Faridabad and Others
Case brief
What is this about?
Punjab & Haryana High Court, CWP-12601-2025 (O&M), decided 05.05.2025 (Lisa Gill & Sudeepti Sharma, JJ.; op. by Sudeepti Sharma, J.). Rakesh Setia v. Income Tax Officer, Ward 2(1), Faridabad. Challenge to S.148 Income Tax Act, 1961 notice dated 19.03.2024 for AY 2020-21 on jurisdictional ground — CBDT circular/notification dated 29.03.2022 conferring exclusive power on NFAC to issue S.148 notices. Disposed of in terms of Co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP 15745-2024, 19.07.2024) and Jasjit Singh (CWP 215092023, 29.07.2024); revenue at liberty to proceed per the Act if so advised. Keywords: Section 148 notice, NFAC exclusive jurisdiction, CBDT circular 29.03.2022, faceless assessment, AY 2020-2021.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench decisions in Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024), which had allowed identical petitions granting the revenue liberty to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised; all pending applications, if any, also stand disposed of.