CWP-23132-2025 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 151 CWP-23132-2025 Date of decision : 11.08.2025 Jarnail Singh ... Petitioner Versus Union of India and others ... Respondents CORAM : HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Lalit Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Advocate and Mr. Rana Gurtej Singh, Advocate for the respondent/Income Tax Department. *** Anupinder Singh Grewal, J. (Oral) 1. The petitioner has challenged the notice dated 31.03.2024 (Annexure P-2) issued by the respondent under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2020-2021. 2. Learned counsel for the petitioner submits that the impugned notice under Section 148 of the Act, 1961 has erroneously been issued by the Jurisdictional Assessing Officer although he has no jurisdiction to issue the same in view of the Notification dated 28/29.03.2022 which provides for faceless assessment proceedings and National Faceless Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, SONIA GUGNANI 2025.08.18 10.58 I attest to the accuracy and integrity of this document Chandigarh CWP-23132-2025 -2- 1961. He further submits that the Coordinate Bench of this Court in CWP No.15745-2024 -Jatinder Singh Bhangu Vs. Union of India and others and connected matter, decided on 19.07.2024 as well as CWP No.21509-2023- Jasjit Singh Vs. Union of India and others and other connected matters, decided on 29.07.2024, had allowed the writ petitions involving similar issue and liberty had been granted to the respondents therein to follow the procedure laid down under the Act, 1961 and proceed accordingly, if so advised. 3. Therefore, the petition is disposed of in the same terms as the judgment in the case of Jatinder Singh Bhangu Vs. Union of India and others (supra) and Jasjit Singh Vs. Union of India and others (supra). (ANUPINDER SINGH GREWAL) JUDGE (DEEPAK MANCHANDA) JUDGE August 11, 2025 sonia gugnani Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SONIA GUGNANI 2025.08.18 10.58 I attest to the accuracy and integrity of this document Chandigarh