Allowed¶22

Anurag Chhabra v. Union of India & Ors.

Income Tax – Faceless Assessment Scheme

Punjab & Haryana HC21 May 2025CWP/10944/2025

Download

Case brief

AI extract

What is this about?

CWP 10944 of 2025 Punjab & Haryana High Court 21.05.2025; Anuraj Chhabra v. Union of India; Section 148 Income Tax Act 1961 notice quashed; faceless assessment; notification dated 30.03.2022; Jurisdictional Assessing Officer not competent to issue notice; follows Jatinder Singh Bhangu CWP 15745 of 2024 and Jasjit Singh CWP 21509 of 2023; respondent counsel conceded; liberty to proceed in accordance with law; Deepak Sibal J.; Lapita Banerji J.

What did the court decide?

Quashing of the notice dated 29.03.2025 (Annexure P-4) issued by the Jurisdictional Assessing Officer, with liberty to the respondent to proceed against the petitioner in accordance with law. ¶22

Anurag Chhabra Vs Union of India & Ors. — Income Tax | Punjab & Haryana HC (2025)

¶1

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

¶2

( Sr. No. 118 ) CWP No.10944 of 2025 Date of decision: 21.05.2025

Anuraj Chhabra

.....Petitioner

Versus

Union of India and others

¶7

.....Respondents

¶8

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI

¶9

Present : Mr. M.R. Sharma, Advocate for the petitioner.

¶10

Mr. Yogesh Putney, Senior Standing Counsel and Mr. Vaibhav Gupta, Junior Standing Counsel for the respondents-Income Tax Department.

¶11

¶12

DEEPAK SIBAL, J. ( Oral )

¶13

(1) Challenge made through the instant petition is to the notice dated 29.03.2025 (Annexure P-4) issued to the petitioner by the respondents under Section 148 of the Income Tax Act, 1961. The primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the Jurisdictional Assessing Officer which could not have been done because in terms of the notification dated 30.03.2022 (Annexure P-1), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.

¶14

SUNIL YADAV 2025.05.22 11:25 I attest to the accuracy and authenticity of this order. Chandigarh

¶15

CWP No.10944 of 2025 [2]

¶16

(2) In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court :-

¶17

(i) CWP No.15745 of 2024 - Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024.

¶18

(ii) CWP No.21509 of 2023 - Jasjit Singh Vs. Union of India and others, decided on 29.07.2024.

¶19

(3) Learned counsel for the respondent does not dispute the fact that the case of the petitioner is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different Co-ordinate

¶20

Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra).

¶21

(4) In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), the impugned notice dated 29.03.2025 (Annexure P-4) issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondent to proceed against the petitioner in accordance with law.

¶22

(5) The petition is allowed in the above terms.

¶23

(DEEPAK SIBAL) JUDGE

¶24

21.05.2025 ( LAPITA BANERJI ) sunil yadav JUDGE

¶25

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

¶26

SUNIL YADAV 2025.05.22 11:25 I attest to the accuracy and authenticity of this order. Chandigarh

Anurag Chhabra v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Anurag Chhabra v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Gagan Chopra Vs Ut of Chandigarh and Others

Gagan Chopra Vs Ut of Chandigarh and Others

Open Door Welfare Society Vs Deputy Commissioner of Income Tax and Others

Haseen Vs State of Haryana and Ors.

Shri Ajit Singh Vs the State of Haryana and Ors.

Glenview Resorts Kasauli LLP Vs Deputy Commissioner of Income Tax Central Circle I Chandigarh