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Sunny Garg v. Assistant Commissioner of Income Tax and Others

Punjab & Haryana HC7 May 2025CWP/12879/2025

Case brief

AI extract

What is this about?

CWP-12879-2025; Sunny Garg v. Assistant Commissioner of Income Tax; Section 148 Income Tax Act 1961 notice; Jurisdictional Assessing Officer; faceless assessment; Ministry of Finance notification dated 29.03.2022; notice quashed; liberty to proceed in accordance with law; Jatinder Singh Bhangu CWP-15745-2024 (19.07.2024); Jasjit Singh CWP-21509-2023 (29.07.2024); Punjab & Haryana High Court; Justice Deepak Sibal (oral); Justice Lapita Banerji; decided 07.05.2025.

What did the court decide?

Quashing of the notice dated 31.03.2025 (Annexure P-1) issued under Section 148 of the Income Tax Act, 1961, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶23

Sunny Garg Vs Assistant Commissioner of Income Tax and… — Income Tax | Punjab & Haryana HC (2025)

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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131

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CWP-12879-2025 Date of Decision: 07.05.2025

SUNNY GARG

.......Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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.....Respondents

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

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Present:Mr. Yash Gilhotra, Advocate, for Mr. Nikhil Goyal, Advocate, for the petitioner.

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Mr. Yogesh Putney, Sr. Standing Counsel, and Mr. Vaibhav Gupta, Jr. Standing Counsel, for Income Tax Dept. *****

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DEEPAK SIBAL, J. (Oral)

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Challenge made through the instant petition is to the notice

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dated 31.03.2025 (Annexure P-1) 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 29.03.2022 (Annexure P-3), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.

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

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PRINCE SAINI 2025.05.08 23:42 I attest to the accuracy and integrity of this document

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CWP-12879-2025 -2-

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i. CWP-15745-2024, titled Jatinder Singh Bhangu Vs.

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Union of India and others, decided on 19.07.2024; and

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ii. CWP-21509-2023, titled Jasjit Singh Vs. Union of India and others , decided on 29.07.2024.

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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 co-ordinate Benches of this Court in Jatinder Singh Bhangu and Jasjit Singh ( supra ).

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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 31.03.2025 (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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