Allowed¶19

Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Punjab & Haryana HC6 May 2025CWP/12822/2025

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What is this about?

CWP-12822-2025; Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and others; Section 148 of the Income Tax Act, 1961; faceless assessment; Jurisdictional Assessing Officer; notification dated 29.03.2022 Ministry of Finance; notice dated 27.03.2025 quashed; Jatinder Singh Bhangu CWP-15745-2024 (19.07.2024); Jasjit Singh CWP-21509-2023 (29.07.2024); High Court of Punjab and Haryana at Chandigarh; Deepak Sibal J.; Lapita Banerji J.; petition allowed; liberty to proceed in accordance with law.

What did the court decide?

Quashing of the notice dated 27.03.2025 (Annexure P-1) issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶19

Gurpartap Singh Mann Vs Income Tax Officer Ward 2(1)… — Income Tax | Punjab & Haryana HC (2025)

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132

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-12822-2025

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Date of Decision:- 06.05.202 5

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Gurpartap Singh Mann

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...Petitione r

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Versus Income T a x Officer Ward 2(1) Chandigarh a nd others

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Respondent s

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

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Present: Mr.Sanjiv Gupta, Advocate f o r Mr.Kartik Bansal, Advocate for the petitioner. Mr.Vaibhav Gupta, Jr.Standi n g Counsel, for the respondents.

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DEEPAK SIBAL, J. (Oral)

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Ch a llenge made through the insta n t petition is to the notice date d 27.03.202 5 (Annexure P-1) issued to th e petitioner by the respondent s under Sec t ion 148 of the Income Tax A c t, 1961. The primary ground o f challenge raised by the petitioner is that the impugned notice has bee n issued by the Jurisdictional Assessing Of f icer which could have not bee n done bec a use in terms of the notification dated 29.03.2022 (Annexure P - 2), issued by the Ministry of Finance, Go v ernment of India, the impugne d notice co u ld have been issued only by wa y of faceless assessment.

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In support of his afore submis s ion, learned counsel for th e petitioner places reliance on the following two judgments of this Court:-

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(i) C WP-15745-2024, titled Jatinder Singh Bhangu vs. Union of India and others , decided on 1 9.07.2024; and (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India and others , decided on 29.07.202 4 .

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SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document

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CWP-12822-2025 [2]

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Learned counsel for the respondents 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 coordinate Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s cases ( supra ).

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In the light of the above, in terms of the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh ( supra ), the impugned notice dated 27.03.2025 (Annexure P-1), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law.

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The petition is allowed in the above terms.

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(DEEPAK SIBAL) JUDGE

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06.05.2025		(LAPITA BANERJI)
sd		JUDGE
	Whether speaking/reasoned	: Yes/No
	Whether Reportable	: Yes/No

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SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document

Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Case brief

What is this about?

What did the court decide?

Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Case brief

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