VIVEK KUMAR v. UNION OF INDIA & Ors.
Case at a glance
Outcome
Disposed of
Therefore, the petition is disposed of in the same terms as the
Provisions considered
- Income Tax Act, 1961 s. 148
Key paragraphs
- Para 22. Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice 48 of the Act…
- Para 33. 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…
Judgment
HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL CORAM: HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON’BLE MR. JUSTICE DEEPAK MANCHANDA HON’BLE MR. JUSTICE DEEPAK HON’BLE MR. JUSTICE DEEPAK Present: Mr. Mr. Sandeep Goyal, Advocate, Ms. Alisha Chawla, Advocate, Ms. Alisha Chawla, Advocate, Ms. Ambika Jindal, Advocate, Ms. Ambika Jindal, Advocate, Mr. Atharv Prabhakar, Advocate & Mr. Atharv Prabhakar, Advocate & for the petitioner. Ms. Urvi Khanna, Advocate for the petitioner. Ms. Urvi Khanna, Advocate Mr. Varun Issar, Senior Standing counsel for Income Tax and Mr. Varun Issar, Senior Standing counsel for Income Tax and Mr. Varun Issar, Senior Standing counsel for Income Tax and Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. Ms. Pridhi Sandhu, Senior Standing counsel for Income Tax. ANUPINDER SINGH GREWAL, J. (ORAL) ANUPINDER SINGH GREWAL, J. (ORAL) The petitioner has challenged The petitioner has challenged The petitioner has challenged 3 the notice dated 10.03.2023 the notice dated the notice dated (Annexure P-4) issued by respondent No. under Section 148 of the Income Tax ) issued by respondent No.2 under Section 148 of the Income Tax under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential Act, 1961 (hereinafter referred to as the ‘Act, 1961’) and all consequential assessment proceedings for Assessment Year 2019 assessment proceedings for Assessment Year 2019-2020.
#2. Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice Learned counsel for the petitioner submits that the impugned notice 48 of the Act, 1961 has erroneously been issued by the under Section 148 of the Act, 1961 has erroneously been issued by the 48 of the Act, 1961 has erroneously been issued by the under Section 1 Jurisdictional Assessing Officer although he has no jurisdiction to issue the same Jurisdictional Assessing Officer although he has no jurisdiction to issue the same Jurisdictional Assessing Officer although he has no jurisdiction to issue the same 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 in view of the Notification dated 28/29.03.2022 which provides for faceless in view of the Notification dated 28/29.03.2022 which provides for faceless in view of the Notification dated 28/29.03.2022 which provides for faceless assessment proceedings and National Faceless Assessment Centre (NFAC) assessment proceedings and ss Assessment Centre (NFAC) has exclusive powers to issue notice under Section 148 of the Act, 1961. He further exclusive powers to issue notice under Section 148 of the Act, 1961. exclusive powers to issue notice under Section 148 of the Act, 1961. SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document CWP-13801-2025 -2- 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). Pending application(s), if any, also stands disposed of. (ANUPINDER SINGH GREWAL) JUDGE (DEEPAK MANCHANDA) JUDGE
14.05.2025 SwarnjitS Whether speaking/reasoned Whether reportable : : Yes / No Yes / No SWARNJIT SINGH 2025.05.16 09:53 I attest to the accuracy and integrity of this document
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Therefore, the petition is disposed of in the same terms as the
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 148.
Precedent status how later indexed judgments have treated this case
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