[Cites 7, Cited by 0]
Punjab-Haryana High Court
Madan Lal vs Union Of India And Others on 24 December, 2025
Author: Lisa Gill
Bench: Lisa Gill, Meenakshi I. Mehta
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CM-18581-CWP-2025 in/and
CWP-23963-2025
103 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CM-18581-CWP-2025 in/and
CWP-23963-2025
Date of Decision: December 24, 2025
MADAN LAL .....Petitioner
Versus
UNION OF INDIA AND OTHERS ..... Respondents
CORAM:- HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA
Present: Mr. Armaan Cajla, Advocate for the non-applicant/petitioner.
Mr. Saurabh Kapoor, Sr. standing counsel for applicant-respondent.
****
LISA GILL, J.
CM-18581-CWP-2025
1. Prayer in this application is for modification of order dated
15.09.2025.
2. Learned counsel for applicant-respondent submits that it was not
brought to the notice of this Court by petitioner and neither pleaded in the writ
petition that appeal filed by petitioner before CIT (Appeals) stood disposed of
on 19.03.2025, wherein assessment order dated 19.05.2023 had been set aside
with directions to Assessing Officer to frame fresh assessment after affording
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CWP-23963-2025
opportunity of hearing to petitioner. Matter as of now is pending before the
Assessing Authority.
3. Affidavit dated 20.12.2025 of petitioner filed in Court today with
copy thereof to learned counsel for applicant-respondent is taken on record
subject to just exceptions.
4. Learned counsel for petitioner submits that it is due to unintentional
and inadvertent error on the part of petitioner that complete facts are not
mentioned in the writ petition. An unconditional apology for the same is
tendered. Same is accepted.
5. Keeping in view the facts and circumstances as above, order dated
15.09.2025 is recalled and writ petition is restored to its original number.
6. At request and with consent of learned counsel for parties, writ
petition is taken up for hearing today itself.
7. Application is, accordingly, disposed of.
CWP-23963-2025
1. Challenge in the present petition is to notice dated 29.07.2022
under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961); approval
dated 28.07.2022 under Section 151 of Act 1961; assessment order dated
19.05.2023; demand notice dated 19.05.2023 under Section 156 of Act 1961, for
the Assessment year 2013-2014 and all subsequent proceedings 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.
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2. Learned counsel for 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. Union of India and
others in CWP No. 15745-2024 and connected matter, decided on 19.07.2024
and Jasjit Singh vs. Union of India and others (CWP No. 21509- 2023 and
other connected matters), decided on 29.07.2024. It is submitted that though not
mentioned in the writ petition, appeal filed by petitioner before CIT (Appeals)
stood disposed of on 19.03.2025 wherein assessment order dated 19.05.2023 had
been set aside with directions to Assessing Officer to frame fresh assessment
after affording opportunity of hearing to petitioner. Matter is now pending
before the Assessing Authority.
3. 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
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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
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."
4. Learned counsel for respondents does not dispute that the issue
involved is covered in favour of petitioner in view of abovesaid decisions.
5. Keeping in view the facts and circumstances as 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.
6. Pending applications, if any, also stand disposed of accordingly.
(LISA GILL)
JUDGE
(MEENAKSHI I. MEHTA)
December 24, 2025 JUDGE
Rts
Whether speaking/reasoned: Yes/No
Whether reportable: Yes/No
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