IN THE HIGH C Sr. No.148 Aunjay Nath Income Tax Officer CORAM : HON'B HON'B Present : Mr. Ab Mr. Yo Mr. Vid Mr. Va for the DEEPAK SIBAL, J 1. Challen under Section 148 o 06.03.2025 passed proceedings for the A had no jurisdiction to of the CBDT, wher Assessment Centre ( the 1961 Act. 2. Learne present writ petition Court in the cases of CWP No. 15745-202 vs. Union of India a decided on 29.07.202 petitioner has preferr IGH COURT OF PUNJAB & HARYAN Versus fficer, Chandigarh and others ON'BLE MR. JUSTICE DEEPAK SIBA ON'BLE MS. JUSTICE LAPITA BANE Abhinav Narang, Advocate, for the pe Yogesh Putney, Senior Standing Cou Vidul Kapoor, Junior Sanding Couns Vaibhav Gupta, Junior Standing Coun or the Income Tax Department. * * * * * AL, J. (Oral) hallenge in the present petition is to n 148 of the Income Tax Act, 1961 (for ssed under Section 147 of the 196 r the Assessment year 2019-2020, on th tion to issue the same, in view of circula wherein, it has been specifically enum entre (NFAC) has exclusive power to iss Learned counsel for petitioner contends etition is covered by judgment passed b ses of Jatinder Singh Bhangu vs. Union 2024 and connected matter, decided o ia and others (CWP No. 21509 of 202 .07.2024. Learned counsel for the petiti referred an appeal and same is pending b RYANA AT CHANDIGARH CWP-29598-2025 Date of decision : 16.10.2025 .…. Petitioner ..... Respondents SIBAL BANERJI r the petitioner. g Counsel, with Counsel and g Counsel, is to notice dated 20.03.2024 issued 1 (for short, 1961 Act), order dated 1961 Act and all consequential , on the ground that Issuing Authority circular/notification dated 29.03.2022 y enumerated that National Faceless r to issue notice under Section 148 of ntends that the issue involved in the ssed by a Co-ordinate Bench of this nion of India and others, passed in cided on 19.07.2024 and Jasjit Singh of 2023 and other connected matters), petitioner has further submitted that nding before Appellate Authority. SHAMSHER SINGH 2025.10.18 10:30 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-29598-2025 3. Learne same. 4. We hav their able assistance. 5. A Co (supra) and Jasjit Sin raised in the present procedure as laid do Relevant portion of (supra) reads as unde "15. asse well 151 148 com intro Sect heav depa instr statu not date lang instr 6. As app Authority, this writ p to decide the same 19.07.2024 and Jas 16.10.2025 shamsher [ 2 ] earned counsel appearing for responde e have heard learned counsel for the p tance. Co-ordinate Bench of this Court in sjit Singh's case (supra), allowed the wri resent writ petition, by granting liberty aid down under the 1961 Act and proc on of decision dated 19.07.2024 in s under:- "15. From the perusal of Section 151A, it is assessment is applicable from the stage of sh well as 148A. Clause 3(b) of notification da 151A clearly provides that scheme would b 148. Even otherwise, it is a settled propositio commence from the stage of issuance of introduction of faceless assessment would b Section 148 is issued by Jurisdictional Ass heavily placing reliance upon office m departmental authorities. It is axiomatic instructions and letters issued by Board or statutory provisions. The circulars are bind not bound by circulars. The mandate of Sect dated 29.03.2022 issued thereunder is quite language of statutory provisions, thus, instruction issued by Board or any other auth s appeal in the present proceedings is writ petition is disposed of with a direc same in terms of Jatinder Singh Bhan Jasjit Singh's case (supra), decided on Whether speaking/reasoned : Yes / No Whether reportable : Yes / No spondents has also not disputed the r the parties and perused the file with rt in Jatinder Singh Bhangu's case he writ petitions on the same issue, as liberty to the revenue to follow the d proceed accordingly, if so advised. in Jatinder Singh Bhangu's case it is quite evident that scheme of faceless of show cause notice under Section 148 as n dated 29.03.2022 issued under Section d be applicable to notice under Section osition of law that assessment proceedings e of show cause notice. The object of ld be defeated if show cause notice under l Assessing Officer. The respondents are e memorandum and letter issued by tic in tax jurisprudence that circulars, d or any other authority cannot override binding upon authorities and Courts are Section 144B, 151A read with notification quite lucid. There is no ambiguity in the us, office memorandum or any other authority cannot be relied upon." ngs is pending before the Appellate a direction to the Appellate Authority Bhangu's case (supra), decided on ed on 29.07.2024. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE s / No s / No SHAMSHER SINGH 2025.10.18 10:30 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh