Dismissed

Pushpinder Singh Maini v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/13200/2025

Case brief

AI extract

What is this about?

This court disposed of a writ petition challenging the jurisdiction of an issuing authority to issue a Section 148 notice. Relying on coordinate bench precedents, the court affirmed that the faceless assessment scheme applies from the stage of the show cause notice, allowing the revenue to proceed accordingly.

What did the court decide?

Writ petition disposed of in terms of coordinate precedents, granting liberty to revenue to proceed as per the Act.

Pushpinder Singh Maini Vs Assistant Commissioner of… — Income Tax | Punjab & Haryana HC (2026)

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CWP-13200-2025

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131 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13200-2025 Date of Decision: May 09, 2025

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Pushpinder Singh Maini .....Petitioner

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Versus

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Assistant Commissioner of Income Tax Central Circle 2, Chandigarh and others ..... Respondents

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CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE VIKAS SURI

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Present: Mr. Kartik Bansal, Advocate for the petitioner (through VC).

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Ms. Urvashi Dhugga, Sr. Standing counsel for respondent-Income Tax.

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LISA GILL, J.

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Challenge in the present petition is to notice dated 29.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”). Petitioner has challenged notice dated 29.03.2025 issued under Section 148 of the Act, 1961, on the ground that Issuing Authority had no jurisdiction to issue the same, in view of circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that NFAC has exclusive power to issue notice under Section 148 of the Act, 1961.

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Learned counsel for petitioner contends that the issue involved

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in the present writ petition is covered by judgment passed by a Co-ordinate

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RITU SHARMA 2025.05.15 10:09 I attest to the accuracy and integrity of this document

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CWP-13200-2025

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Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others , passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509 of 2023 and other connected matters), decided on 29.07.2024.

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Learned counsel appearing for respondents has also not disputed the same.

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We have heard learned counsel for the parties and perused the file with their able assistance.

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Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu’s case (supra) reads as under:-

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“15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3(b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would be defeated if show cause notice under Section 148 is issued by Jurisdictional Assessing Officer. The respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory

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RITU SHARMA 2025.05.15 10:09 I attest to the accuracy and integrity of this document

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CWP-13200-2025

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provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The mandate of Section 144B, 151A read with notification dated 29.03.2022 issued thereunder is quite lucid. There is no ambiguity in the language of statutory provisions, thus, office memorandum or any other instruction issued by Board or any other authority cannot be relied upon.”

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