IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-

CWP-7102-2025(O&M) Decided on :- 12.03.2025 Nisha Garg ....Petitioner VERSUS Union of India & Others ....Respondents CORAM : HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep Goyal, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing Counsel, for the respondents.

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SUDEEPTI SHARMA, J.

1. The challenge in the present writ petition is to Order/Notice issued under Section 142(1) dated 09.12.2024 and order passed under Section 148A(d) of dated 27.07.2022 along with notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-2016.

BRIEF FACTS

2. Brief facts of the present case as per pleadings in the writ petition are that the petitioner is an income tax assessee and was filing returns of income regularly as mandatorily required to be filed under Section 139(1) of the Income Tax Act, 1961. The petitioner filed return of income tax under Section 139(1) for the Assessment Year 2015-2016 on 31.10.2015 declaring total income amounting to Rs.7,53,410/- and exempted income amounting to Rs.2,74,63,203/-. The petitioner received notice dated 20.04.2021 issued by respondent No.2 (Income Tax Officer, Ward 1, Panipat) under Section 148 of the Income Tax Act, 1961, wherein it was stated that respondent No.2 (Income Tax Officer, Ward- 1, Panipat) has the reason to believe that income chargeable to tax of the petitioner for the Assessment Year 2015-2016 has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961. Further, pursuant to the notice dated 20.04.2021, the petitioner filed return of income on 27.05.2021. Thereafter, the petitioner received notice dated 17.11.2021 under Section 143(2) read with Section 147 of the Income Tax Act, 1961. Aggrieved by the validity of reassessment proceedings initiated under Section 148A of the Income Tax Act, 1961, the petitioner challenged the validity by filing CWP-2619 of 2022 titled as “Nisha Garg Vs. Income Tax Officer & Others”. CWP-2619-2022 was disposed of as not pressed on 22.09.2022 in view of the decision dated 04.05.2022 of Hon’ble Supreme Court in “Union of India & Others. Vs. Ashish Aggarwal”. Thereafter, the petitioner received notice dated 06.04.2022 issued under Section 142(1) of Income Tax Act, 1961 by respondent No.5 (The National Faceless Assessment Centre). Consequently, in compliance of the decision of Hon’ble Supreme Court in “Union of India & Others. Vs. Ashish Aggarwal” and notification dated 11.05.2022 issued by Central Board of Direct Taxes (CBDT), the petitioner received notice dated 01.06.2022 under Section 148A(b) of Income Tax Act, 1961 by respondent No.2 (Income Tax Officer, Ward-1, Panipat). She filed reply to the same. Thereafter, order dated 27.07.2022 under Section 148A(d) was passed by respondent No.2 (Income Tax Officer, Ward-1, Panipat), stating therein that as per the information available on record it is a case of escaped assessment and therefore a fit case for issuance of notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-2016. Thereafter the petitioner received notice under Section 148 dated 27.07.2022 issued by respondent No.2 (Income Tax Officer, Ward-1, Panipat). The petitioner filed another writ petition bearing CWP No.24073 of 2022 titled as “Nisha Garg Vs. Central Board of Direct Taxes, North Block-New Delhi through Secretary, Ministry of Finance, New Delhi & Others” , which was disposed of in terms of CWP-18032-2022 titled as “Kulwant Singh Vs. Union of India and Others” directing the Revenue to examine each and every case relating to the deemed notices issued under Section 148 of the Act, in the light of the observations made by the Hon’ble Supreme Court “Union of India Vs. Rajeev Bansal [2024] 469 ITR 46 (SC)”. Consequently, the petitioner received notice dated 09.12.2024 under Section 142(1) of Income Tax Act, 1961 by respondent No.5 (The National Faceless Assessment Centre)