Disposed¶20

Adarsh Verma v. Income Tax Officer and Others

Punjab & Haryana HC19 Feb 2025CWP/3684/2025

Case brief

AI extract

What is this about?

P&H HC writ: Section 148 IT Act 1961 notice dated 24.03.2024 (AY 2020-2021) issued by JAO challenged post faceless assessment (Sections 151A/144B); petition disposed of in terms of Jatinder Singh Bhangu (CWP 15745-2024) and Jasjit Singh (CWP 21509-2023); Revenue left free to follow prescribed procedure.

What did the court decide?

Petition disposed of in terms of the coordinate-bench judgments Jatinder Singh Bhangu (CWP No. 15745-2024) and Jasjit Singh (CWP No. 21509-2023), whereby JAO-issued Section 148 notices were quashed, with liberty to the Revenue to follow the procedure laid down under the 1961 Act and proceed accordingly. ¶20

Adarsh Verma Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer for assessment year 2020-2021, and the consequential proceedings, should be quashed, given that after introduction of faceless assessment under Sections 151A and 144B such a notice cannot issue from the JAO.

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Court's answer

After introduction of faceless assessment under Section 151A read with Section 144B of the 1961 Act, a notice under Section 148 of the 1961 Act cannot be issued by the Jurisdictional Assessing Officer (JAO).

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Ratio / Principle

The identical issue was examined by the Co-ordinate Bench of this Court in Jatinder Singh Bhangu and Jasjit Singh, where upon thorough analysis the notice(s) issued by the JAO were quashed and the petition(s) filed by the assessee(s) were allowed.

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Key takeaways

The petition is disposed of in terms of Jatinder Singh Bhangu and Jasjit Singh (supra).ratio¶20
Consistent with the coordinate-bench rulings whose terms govern this disposal, the respondent/Revenue is at liberty to follow the procedure laid down under the 1961 Act and proceed accordingly.ratio¶19

Detailed headnote1 paragraphs

Punjab & Haryana High Court (Arun Palli & Alok Jain, JJ.), CWP No.3684 of 2025 (O&M), decided 19.02.2025 - Adarsh Verma v. Income Tax Officer Ward 6(1), Ludhiana: Certiorari sought to quash a notice dated 24.03.2024 issued under Section 148 of the Income Tax Act, 1961 for AY 2020-2021 by the Jurisdictional Assessing Officer, despite faceless assessment under Sections 151A/144B. Holding the issue identical to and squarely covered by coordinate-bench rulings in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024) - where JAO-issued Section 148 notices were quashed and assessees' petitions allowed with liberty to Revenue to proceed per the 1961 Act - the Court disposed of the petition in terms of those judgments.

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CWP No.3684 of 2025 (O&M) 1

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No.3684 of 2025 (O&M) Date of Decision: 19.02.2025

Adarsh Verma

......Petitioner

Versus

Income Tax Officer Ward 6(1), Ludhiana and others

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...... Respondents

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CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MR.JUSTICE ALOK JAIN

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Present : Mr. Vishav Bharti Gupta, Advocate for the petitioner.

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ARUN PALLI, J. (Oral):

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A Certiorari is prayed for, to quash the impugned notice dated 24.03.2024, issued under Section 148 of the Income Tax Act, 1961 (‘1961 Act’), and all consequential proceedings.

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Learned counsel for the petitioner submits that the matter in issue is squarely covered by an order and judgment, rendered by a Coordinate Bench of this Court in CWP No. 15745-2024 ( Jatinder Singh Bhangu Vs. Union of India and others , decided on 19.07.2024), as also in CWP No. 21509-2023 ( Jasjit Singh vs. Union of India and others, decided on 29.07.2024).

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Served with the advance copy of the petition, Mr. Ranvijay Singh, learned Senior Standing Counsel for the respondents, is present in Court. The factual position, as set out above, is not disputed.

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We have heard learned counsel for the parties and perused the records.

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DEEPAK KUMAR 2025.02.20 11:03 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh

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CWP No.3684 of 2025 (O&M) 2

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As indicated earlier, the petitioner has assailed the notice dated 24.03.2024, issued under Section 148 of the 1961 Act, as regards the assessment year 2020-2021. For, post introduction of the concept of faceless assessment under Section 151A read with Section 144B of the 1961 Act, notice under Section 148 of the 1961 Act cannot be issued by the Jurisdictional Assessing Officer (JAO).

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An identical issue was examined by the Co-ordinate Bench of this Court in Jatinder Singh Bhangu and Jasjit Singh (supra), and upon thorough analysis of the matter, the notice(s) issued by the JAO were quashed and the petition(s) filed by the assessee(s) were allowed. But, with liberty to the respondent/Revenue to follow the procedure laid down under the 1961 Act and proceed accordingly.

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In the wake of the above and as prayed by learned counsel for the parties, the petition is disposed of, in terms of Jatinder Singh Bhangu and Jasjit Singh (supra) .

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(ARUN PALLI) JUDGE

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(ALOK JAIN) JUDGE

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19.02.2025 deepak

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Whether speaking/reasoned Yes/No Whether reportable Yes/No

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DEEPAK KUMAR 2025.02.20 11:03 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh

Adarsh Verma v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Adarsh Verma v. Income Tax Officer and Others

Case brief

What is this about?

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What the court decided

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