Punjab & Haryana HC Quashes JAO’s Notice Issued Without Jurisdiction, Says Notice Should Be Issued by FAO [Read Order]
The Court quashed a notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act and held that such notices must be issued through faceless assessment as per the Ministry of Finance notification dated 29.03.2022
![Punjab & Haryana HC Quashes JAO’s Notice Issued Without Jurisdiction, Says Notice Should Be Issued by FAO [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/2067971-gst-punjab-haryana-high-court-drc-01-gst-audit-by-cag-gst-audit-pharmaceutical-manufacturer-gst-taxscan.webp "Punjab & Haryana HC Quashes JAO’s Notice Issued Without Jurisdiction, Says Notice Should Be Issued by FAO [Read Order]")
The Punjab and Haryana High Court has quashed a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148of the Income Tax Act, 1961 and ruled that it should have been issued only through faceless assessment as mandated by the Ministry of Finance notification. Krishna Gupta (petitioner) filed a writ petition challenging the notice dated 29.03.2025 issued by the...
The Punjab and Haryana High Court has quashed a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148of the Income Tax Act, 1961 and ruled that it should have been issued only through faceless assessment as mandated by the Ministry of Finance notification.
Krishna Gupta (petitioner) filed a writ petition challenging the notice dated 29.03.2025 issued by the Income Tax Officer under Section 148 of the Income Tax Act. The petitioner argued that the notice was invalid as it was issued by the JAO.
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The Petitioner stated that the notice issued by JAO was contrary to the notification dated 29.03.2022 issued by the Ministry of Finance, Government of India, which requires such notices to be issued via faceless assessment Centre.
In support of the submission, the petitioner relied on two judgments of the Punjab and Haryana High Court: CWP-15745-2024 titled Jatinder Singh Bhangu vs. Union of India and others, decided on 19.07.2024, and CWP-21509-2023 titled Jasjit Singh vs. Union of India and others, decided on 29.07.2024.
The respondents, represented by counsel for the Income Tax Department, did not dispute that the petitioner’s case was covered by the aforementioned judgments.
The bench comprising Justice Deepak Sibal and Justice Lapita Banerji observed that the impugned notice was issued by the JAO in violation of the faceless assessment requirement as per the notification.
The court noted that the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh directly applied to the facts of the present case.
The court quashed the notice dated 29.03.2025, granting liberty to the respondents to proceed against the petitioner in accordance with law. The petition was allowed. The writ petition was disposed of, and the connected miscellaneous petitions were closed.
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