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

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

What the court decided

AI extract

Outcome

Quashing of the notice dated 14.03.2024 (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.

Issue for consideration

Whether the impugned notice dated 14.03.2024 under Section 148 of the Income Tax Act, 1961 could validly be issued by the Jurisdictional Assessing Officer when, in terms of the notification dated 29.03.2022 issued by the Ministry of Finance, Government of India, it could have been issued only by way of faceless assessment.

Court's answer

In terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 14.03.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer is quashed.

Ratio / Principle

The respondents are left with liberty to proceed against the petitioner in accordance with law.

Detailed headnote1 paragraphs

Punjab & Haryana High Court at Chandigarh (CWP-12829-2025, decided 06.05.2025; Deepak Sibal J, author, with Lapita Banerji J) allows Gurpartap Singh Mann's writ petition and quashes the notice dated 14.03.2024 (Annexure P-1) issued to him under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, on the ground that in terms of the notification dated 29.03.2022 (Annexure P-2) issued by the Ministry of Finance, Government of India, such notice could have been issued only by way of faceless assessment. The quashing is effected expressly in terms of the law laid down in two earlier coordinate-Bench decisions of the same Court relied upon by the petitioner's counsel and not disputed by the respondents' counsel, namely Jatinder Singh Bhangu vs. Union of India and others (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh vs. Union of India and others (CWP-21509-2023, decided 29.07.2024). The respondents are left with liberty to proceed against the petitioner afresh in accordance with law. Oral judgment; petition allowed in the above terms.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-12829-2025

Date of Decision:- 06.05.202 5

Gurpartap Singh Mann

...Petitione r

Versus

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

Respondent s

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

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.

DEEPAK SIBAL, J. (Oral)

Ch a llenge made through the insta n t petition is to the notice date d 14.03.202 4 (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. 2. In support of his afore submis s ion, learned counsel for th e petitioner places reliance on the following two judgments of this Court:-

(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 .

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

CWP-12829-2025 [2]

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 ).

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 14.03.2024 (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.

The petition is allowed in the above terms.

(DEEPAK SIBAL) JUDGE

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

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