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	Blog Categories All Constitution (3) Criminal Laws (27) Income Tax Updates (99) miscellaneous (3) Professional Updates > Income Tax Updates Professional Update Category: Income Tax Updates, Posted on: 12/10/2024 , Posted By: CA SHIKHAR GARG Visitor Count:26 Professional Update (Income Tax Case laws) Civil Appeal 15745 of 2024 (Punjab & Haryana High Court). Jatinder Singh Bhangu vs Union of India and Others…. . Ratio. The Punjab & Haryana High Court held Notice u/s 148 of the income tax act has to be issued by the faceless authorities and not by the Jurisdictional assessing officer. The statutory force of section 151A cannot be denied by the office memorandum of the income tax department. Facts. The appellant has filed writ petition against notice issued u/s 148 of the income tax act by the respondents. The notice is issued by jurisdictional assessing officer and not by the faceless authorities of the department. The petitioner contents that it is a contravention of section 151A of the income tax act. Issue. Whether the notice u/s 148 is valid in law. Held. The Punjab & Haryana High Court held that from the pursual of section 151A of the income tax act, the scheme of faceless assessment is applicable from the stage of section 148A of the income tax act. Section 151A clearly provides the scheme of notice u/s 148 must be issued by Faceless assessment center. The object of faceless assessment would be defeated if the notice u/s 148 is being issued by jurisdictional assessing officer. Therefore, the Impugned Notice u/s 148 is quashed. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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