Punjab and Haryana High Court
CWP/13788/2025 of OPEN DOOR WELFARE SOCIETY Vs DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS on 7 September 2026
COURT OF PUNJAB AND HARYANA AT 144 OPEN DOOR WELFARE SOCIETY DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS CORAM: HON’BLE MR. JUSTICE ANUPINDER SINGH HON’BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. Rohit Kaura, Advocate for the petitioner. Mr. Varun Issar, Senior Standing counsel
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IN THE HIGH C
OPEN DOOR W
DEPUTY COM
CORAM: HON
HON
Present: Mr.
Mr.
Ms.
ANUPINDER S
The (Annexure P-1) i Act, 1961 (here assessment proce
2. Lear under Section 1 Jurisdictional As in view of the N assessment proce exclusive powers submits that the Jatinder Singh B COURT OF PUNJAB AND HARY
CWP-13788-202
DATE OF DEC
WELFARE SOCIETY
Versus MISSIONER OF INCOME TA
N’BLE MR. JUSTICE ANUPI N’BLE MR. JUSTICE DEEPA Rohit Kaura, Advocate for the p
Varun Issar, Senior Standing co Pridhi Sandhu, Senior Standing SINGH GREWAL, J. (ORAL) petitioner has challenged issued by respondent No.1 under inafter referred to as the ‘Act eedings for Assessment Year 202 rned counsel for the petitioner su 148 of the Act, 1961 has err sessing Officer although he has Notification dated 28/29.03.202 eedings and National Faceless A s to issue notice under Section 1 e coordinate Bench of this Co Bhangu Vs. Union of India and YANA AT CHANDIGARH
CISION: 14.05.2025
… Petitioner (s) AX AND OTHERS
... Respondent(s) INDER SINGH GREWAL AK MANCHANDA petitioner. ounsel for Income Tax and counsel for Income Tax.
the notice dated 14.02.2024 r Section 148 of the Income Tax t, 1961’) and all consequential 21-2022. ubmits that the impugned notice roneously been issued by the no jurisdiction to issue the same 22 which provides for faceless Assessment Centre (NFAC) has 148 of the Act, 1961. He further ourt in CWP No.15745-2024 - d others and connected matter,
)
x l e e e s s r - SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document
CWP-13788-2025
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).
Pending application(s), if any, also stands disposed of.
(ANUPINDER SINGH GREWAL)
JUDGE
(DEEPAK MANCHANDA)
JUDGE 14.05.2025 SwarnjitS
Whether speaking/reasoned : Yes / No
Whether reportable
: Yes / No
SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document