Dev Raj Pabreja v. Assistant Commissioner of Income Tax Circle 1 Faridabad and Others
Income Tax – Faceless assessment – Section 148, Income Tax Act, 1961
Case brief
What is this about?
CWP-13114-2025, Dev Raj Pabreja v. Assistant Commissioner of Income Tax Circle 1 Faridabad and others, High Court of Punjab and Haryana at Chandigarh, decided 08.05.2025 by Justices Deepak Sibal (author, oral) and Lapita Banerji. Section 148 Income Tax Act 1961 notice dated 29.03.2025 (Annexure P-1) issued by Jurisdictional Assessing Officer quashed as contrary to notification dated 29.03.2022 (Annexure P-2) of Ministry of Finance mandating faceless assessment; reliance placed on co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh (CWP-21509-2023, decided 29.07.2024), which respondents conceded covered the case; respondents given liberty to proceed in accordance with law; petition allowed. Advocates: Kartik Bansal for petitioner; Varun Issar (Senior Standing Counsel) and Pridhi Sandhu (Junior Standing Counsel) for Income Tax Department.