CWP-21515-2025 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Vimal kumar Gupta Assistant Commissioner of CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. for the petitioner. Mr. Mr. Vaibhav Gupta, Jr. Standing Counsel for the respondent DEEPAK SIBAL Challenge issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’) and all consequential proceedings for the Assessment year 2021, on the ground that Issuing Authority had no jurisdiction to issue the same, in view of circular/notification d wherein, it has been specifically enumerated that National Faceless Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. 2. Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a co ordinate Bench of this Court in the cases of Union of India and others matter, decided on 19.07.2024 and 2025 (O&M) Sr. No.160 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21515 Date of Decision : Vimal kumar Gupta Versus Assistant Commissioner of Income Tax Circle 1, Gurgaon and HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Kartik Bansal, Advocate, for the petitioner. Mr. Yogesh Putney, Sr. Standing Counsel and Mr. Vaibhav Gupta, Jr. Standing Counsel for the respondent-Income Tax Department. *** DEEPAK SIBAL, J. (Oral) Challenge in the present petition is to Notice dated issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’) and all consequential proceedings for the Assessment year , 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 Section 148 of the Act, 1961. Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a co ordinate Bench of this Court in the cases of Union of India and others, passed in CWP No.15745 matter, decided on 19.07.2024 and Jasjit Singh Vs. Union of India p. 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 21515-2025 (O&M) Date of Decision : 29.07.2025 …Petitioner Circle 1, Gurgaon and others …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Yogesh Putney, Sr. Standing Counsel and Mr. Vaibhav Gupta, Jr. Standing Counsel Income Tax Department. in the present petition is to Notice dated 27.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’) and all consequential proceedings for the Assessment year 2020- , on the ground that Issuing Authority had no jurisdiction to issue the ated 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 the petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a co- ordinate Bench of this Court in the cases of Jatinder Singh Bhangu Vs. , passed in CWP No.15745-2024 and connected t Singh Vs. Union of India and VANDANA 2025.08.01 14:53 I attest to the accuracy and integrity of this document CWP-21515-2025 others (CWP No.21509 of 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner has further submitted that petitioner has preferred an appeal and same is pending before Appellate Authority. 3. Learned counsel appearing for the 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. A co case (supra) and 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. 19.07.2024 in “15. evident that scheme of faceless assessment is applicable from the stage of show cause notice under Sec 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 departmental authorities. It is axiomatic intax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon a 2025 (O&M) (CWP No.21509 of 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner has further submitted that petitioner has preferred an appeal and same is pending before Appellate Learned counsel appearing for the respondents has also not disputed the same. We have heard learned counsel for the parties and perused the file with their able assistance. A co-ordinate Bench of this Court in pra) 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 Bhagu’s case (sup “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 Sec 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 ommence 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 intax 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 p. 2 (CWP No.21509 of 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner has further submitted that petitioner has preferred an appeal and same is pending before Appellate Learned counsel appearing for the respondents has also not We have heard learned counsel for the parties and perused the ordinate Bench of this Court in Jatinder Singh Bhangu’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 Relevant portion of decision dated Jatinder Singh Bhagu’s case (supra) reads as under:- 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 ommence 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 upon office memorandum and letter issued by departmental authorities. It is axiomatic intax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The uthorities and Courts are not VANDANA 2025.08.01 14:53 I attest to the accuracy and integrity of this document CWP-21515-2025 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 othe issued by Board or any other authority cannot be relied upon.” 6. As appeal in the present proceedings is pending before the Appellate Authority, this writ petition is disposed of with a direction to the Appellate Authority to decide the same in terms of Bhangu’s case (sup (supra), decided on 29.07.2024. 7. All the pending applications, if any, also stand disposed of accordingly. July 29, 2025 vandana Whether speaking/reasoned : Whether reportable 2025 (O&M) 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 othe issued by Board or any other authority cannot be relied upon.” As appeal in the present proceedings is pending before the Appellate Authority, this writ petition is disposed of with a direction to the Appellate Authority to decide the same in terms of Bhangu’s case (supra), decided on 19.07.2024 and decided on 29.07.2024. All the pending applications, if any, also stand disposed of (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE 5 ther speaking/reasoned : Yes/No Whether reportable : Yes/No p. 3 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.” As appeal in the present proceedings is pending before the Appellate Authority, this writ petition is disposed of with a direction to the Appellate Authority to decide the same in terms of Jatinder Singh decided on 19.07.2024 and Jasjit Singh’s case All the pending applications, if any, also stand disposed of DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2025.08.01 14:53 I attest to the accuracy and integrity of this document