Allowed¶23

Prem Singh v. Income Tax Officer, Ward 2(1), Faridabad and Others

Punjab & Haryana HC8 May 2025CWP/13094/2025

Case brief

AI extract

What is this about?

CWP-13094-2025; Prem Singh v. Income Tax Officer, Ward 2(1), Faridabad; Punjab & Haryana High Court; decision 08.05.2025; Deepak Sibal J.; Lapita Banerji J.; Section 148 Income Tax Act 1961 notice; faceless assessment; notification dated 29.03.2022 Ministry of Finance; Jurisdictional Assessing Officer; notice quashed; liberty to proceed in accordance with law; relied on Jatinder Singh Bhangu CWP-15745-2024 (dec. 19.07.2024) and Jasjit Singh CWP-21509-2023 (dec. 29.07.2024); petition allowed.

What did the court decide?

Quashing of the notice dated 09.03.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶23

Prem Singh Vs Income Tax Officer, Ward 2(1), Faridabad… — Income Tax | Punjab & Haryana HC (2025)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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172

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CWP-13094-2025 Date of decision: 08.05.2025

PREM SINGH

...Petitioner

VERSUS

INCOME TAX OFFICER, WARD 2(1), FARIDABAD 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. Kartik Bansal, Advocate for the petitioner.

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Mr. Varun Issar, Senior Standing Counsel and Ms. Pridhi Sandhu, Junior Standing Counsel for the respondents - Income Tax Department.

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DEEPAK SIBAL, J.(ORAL)

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Challenge made through the instant petition is to the notice dated 09.03.2024 (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 have not been done because in terms of the notification dated 29.03.2022 (Annexure P-2) 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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NISHA 2025.05.13 09:49 I attest to the accuracy and integrity of this document

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-2-

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CWP-13094-2025

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(i) CWP-15745-2024, titled Jatinder Singh Bhangu vs. Union of India and others , decided on 19.07.2024; and (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India

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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’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 Jatinder Singh Bhangu’s and Jasjit Singh’s cases ( supra ), the impugned notice dated 09.03.2024 (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.

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The petition is allowed in the above terms.

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(DEEPAK SIBAL) JUDGE

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(LAPITA BANERJI) JUDGE

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08.05.2025 Nisha Yadav

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Whether reasoned/speaking? Yes/No Whether reportable? Yes/No

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NISHA 2025.05.13 09:49 I attest to the accuracy and integrity of this document

Prem Singh v. Income Tax Officer, Ward 2(1), Faridabad and Others

Case brief

What is this about?

What did the court decide?

Prem Singh v. Income Tax Officer, Ward 2(1), Faridabad and Others

Case brief

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What did the court decide?

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