Shrutidawar v. Income Tax Officer Ward 1 Panipat and Ors.
Income Tax – Section 148 notice by Jurisdictional Assessing Officer – Faceless assessment (Sections 151A and 144B, Income Tax Act, 1961)
Case brief
What is this about?
CWP 3700/2025 P&H HC; Section 148 Income Tax Act 1961 notice dated 17.04.2023; AY 2016-2017; faceless assessment; Section 151A read with Section 144B; Jurisdictional Assessing Officer (JAO) cannot issue Section 148 notice; disposed of in terms of Jatinder Singh Bhangu CWP 15745-2024 (19.07.2024) and Jasjit Singh CWP 21509-2023 (29.07.2024); notice quashed; liberty to Revenue to follow 1961 Act procedure; Arun Palli and Alok Jain JJ.; oral order 19.02.2025.
What did the court decide?
Writ petition disposed of in terms of the Coordinate Bench decisions in Jatinder Singh Bhangu (CWP No. 15745-2024) and Jasjit Singh (CWP No. 21509-2023); consistent with those decisions, the JAO-issued Section 148 notice stands quashed, with liberty to the respondent/Revenue to follow the procedure laid down under the 1961 Act and proceed accordingly.