Disposed

Rajesh Goyal v. National Faceless Assesment Centre Income Tax Department

Punjab & Haryana HC11 Sept 2026CWP/377/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana disposed of the writ petition challenging the jurisdiction of the National Faceless Assessment Centre to issue a notice under Sections 148 and 148A(d) of the Income Tax Act, 1961. The decision was made by following coordinate bench judgments on the same issue.

What did the court decide?

The writ petition was disposed of in the terms of the coordinate bench judgments in Jatinder Singh Bhangu's case and Jasjit Singh's case.

Rajesh Goyal Vs National Faceless Assesment Centre… — Income Tax | Punjab & Haryana HC (2026)

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CWP-377-2025

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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115

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CWP-377-2025 (O&M) Date of Decision:-13.01.2025

Rajesh Goyal

....Petitioner

Vs.

National Faceless Assessment Centre & ors.

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...Respondents

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CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. Alok Mittal, Advocate for the petitioner

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Ms. Gauri Neo Rampal, Sr. Standing counsel with Mr. V. Vedika Rao, Advocate for the respondent-Union of India.

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SUDEEPTI SHARMA, J.

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Challenge in the instant writ petition is to order dated 27.07.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and notice dated 27.07.2022 issued under Section 148 A (d) of the Act, 1961, for AY 2014-2015.

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Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by the judgment passed by a Co-ordinate 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. 21509-2023 and other connected matters), decided on 29.07.2024 .

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Learned counsel appearing for Union of India has also not

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disputed the same.

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Gaurav Arora 2025.01.22 12:15 I attest to the accuracy and integrity of this document

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CWP-377-2025

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

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The petitioner has challenged the order dated 27.07.2022 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”) and notice dated 27.07.2022 issued under Section 148 A (d) of the Act, 1961, for AY 2014-2015, on the ground that the Issuing Authority had no jurisdiction to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961.

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A 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.

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In view of the above, the present writ petition is disposed of, in terms of Jatinder Singh Bhangu’s case (supra), decided on 19.07.2024 and Jasjit Singh’s case (supra), decided on 29.07.2024

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