160 IN THE HIGH COURT OF PUNJAB AND HARYANA AT NARINDER BANSAL INCOME TAX OFFICER WARD 2(1), FARIDABAD CORAM: HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Present Mr. Mr. Ms. Pridhi Sandhu, Advocate, for the respondent ***** ASHWANI KUMAR MISHRA 1. Challenge in the present petition is to impugned notice dated 28.05.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “Act 1961"), and all consequential proceedings for the Assessment year 2019-2020, 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 enumer Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. 2. Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a Co Bench of this Court in the cases of India and others decided on 19.07.2024 and IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: NARINDER BANSAL V INCOME TAX OFFICER WARD 2(1), FARIDABAD HON'BLE MR. JUSTICE ASHWANI KUMAR MISHRA HON'BLE MR. JUSTICE KULDEEP TIWARI Mr. Kartik Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel, with Ms. Pridhi Sandhu, Advocate, for the respondents. ***** ASHWANI KUMAR MISHRA, J. (Oral) Challenge in the present petition is to impugned notice dated issued under Section 148 of the Income Tax Act, 1961 (for 1961"), and all consequential proceedings for the Assessment 2020, 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 enumer Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a Co Bench of this Court in the cases of Jatinder Singh Bhangu India and others, passed in CWP No. 15745 decided on 19.07.2024 and Jasjit Singh vs. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21509-2025 (O&M) Date of Decision: 29thJuly, 2025 .…...Petitioner(s) V/s. INCOME TAX OFFICER WARD 2(1), FARIDABAD AND OTHERS ......Respondent(s) ASHWANI KUMAR MISHRA KULDEEP TIWARI for the petitioner. Standing Counsel, with Challenge in the present petition is to impugned notice dated issued under Section 148 of the Income Tax Act, 1961 (for 1961"), and all consequential proceedings for the Assessment 2020, 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 National Faceless Assessment Centre (NFAC) has exclusive power to issue notice under Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a Co-ordinate Jatinder Singh Bhangu vs. Union of CWP No. 15745-2024 and connected matter, vs. Union of India and others SURESH KUMAR 2025.07.31 09:19 I attest to the accuracy and integrity of this document CWP-21509-2025 (O&M) (CWP No. 21509 of 2023 and other connected matters), decided on 29.07.2024. 3. Learned counsel appearing for respondents has also not disputed the same. 4. We have heard learned counsel for the parties and perused the file with their able assistance. 5. 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:- "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 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 SURESH KUMAR 2025.07.31 09:19 I attest to the accuracy and integrity of this document CWP-21509-2025 (O&M) 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” 6. In view of the above, 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. 7. All pending applications in this case are disposed of accordingly. [ASHWANI KUMAR MISHRA] JUDGE [KULDEEP TIWARI] JUDGE July 29, 2025 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2025.07.31 09:19 I attest to the accuracy and integrity of this document