Allowed¶23

Glenview Resorts Kasauli LLP v. Deputy Commissioner of Income Tax Central Circle 1 Chandigarh

Punjab & Haryana HC13 May 2025CWP/13561/2025

Case brief

AI extract

What is this about?

Faceless assessment; Section 148 notice; Jurisdictional Assessing Officer; notification dated 29.03.2022; Ministry of Finance; Income Tax Act 1961; Glenview Resorts Kasauli LLP Kasauli Resorts; Deputy Commissioner of Income tax Central Circle 1 Chandigarh; notice quashed; liberty to proceed in accordance with law; Jatinder Singh Bhangu CWP No.15745 of 2024; Jasjit Singh CWP No.21509 of 2023; coordinate bench; Punjab & Haryana High Court; CWP No.13561 of 2025; decision 13.05.2025.

What did the court decide?

Quashing of the notice dated 22.03.2025 (Annexure P-2) issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, with liberty to the respondent to proceed against the petitioner in accordance with law. ¶23

Glenview Resorts Kasauli LLP Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Validity of the notice dated 22.03.2025 issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, when in terms of the notification dated 29.03.2022 issued by the Ministry of Finance, Government of India, such notice could have been issued only by way of faceless assessment.

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Court's answer

In terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (two judgments of different Co-ordinate Benches of this Court), the impugned notice dated 22.03.2025 (Annexure P-2) issued by the Jurisdictional Assessing Officer is quashed, with liberty to the respondent to proceed against the petitioner in accordance with law.

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Detailed headnote1 paragraphs

Punjab & Haryana High Court, CWP No.13561 of 2025 (oral order of Deepak Sibal, J.; Lapita Banerji, J. co-signatory), decided 13.05.2025: Glenview Resorts Kasauli LLP Kasauli Resorts v. Deputy Commissioner of Income tax, Central Circle 1, Chandigarh. The petition challenged the notice dated 22.03.2025 (Annexure P-2) issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, contending that per the notification dated 29.03.2022 (Annexure P-3) issued by the Ministry of Finance, Government of India, it could have been issued only by way of faceless assessment. Learned counsel relied on two coordinate-bench judgments - Jatinder Singh Bhangu (CWP No.15745 of 2024, decided on 19.07.2024) and Jasjit Singh (CWP No.21509 of 2023, decided on 29.07.2024); the respondent's counsel conceded that the petitioner's case was covered. Acting in terms of the law laid down in those judgments, the Court quashed the notice with liberty to the respondent to proceed in accordance with law and allowed the petition.

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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( Sr. No. 117 ) CWP No.13561 of 2025 Date of decision: 13.05.2025

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Glenview Resorts Kasauli LLP Kasauli Resorts

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.....Petitioner

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Versus

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Deputy Commissioner of Income tax, Central Circle 1, Chandigarh

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.....Respondent

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

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Present : Mr. Salil Kapoor, Advocate and Mr. Sumit Lalchandani, Advocate for the petitioner.

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Mr. Yogesh Putney, Senior Standing Counsel and Mr. Vaibhav Gupta, Junior Standing Counsel for the respondent.

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DEEPAK SIBAL, J. ( Oral )

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(1) Challenge made through the instant petition is to the notice dated 22.03.2025 (Annexure P-2) issued to the petitioner by the respondent 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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SUNIL YADAV 2025.05.14 17:18 I attest to the accuracy and authenticity of this order. Chandigarh

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CWP No.13561 of 2025

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[2]

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(2) 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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(i) CWP No.15745 of 2024 - Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024.

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(ii) CWP No.21509 of 2023 - Jasjit Singh Vs. Union of India and others, decided on 29.07.2024.

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(3) Learned counsel for the respondent 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

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Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra).

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(4) 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 22.03.2025 (Annexure P-2) issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondent to proceed against the petitioner in accordance with law.

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(5) The petition is allowed in the above terms.

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(DEEPAK SIBAL) JUDGE

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13.05.2025 ( LAPITA BANERJI ) sunil yadav JUDGE

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Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

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SUNIL YADAV 2025.05.14 17:18 I attest to the accuracy and authenticity of this order. Chandigarh

Glenview Resorts Kasauli LLP v. Deputy Commissioner of Income Tax Central Circle 1 Chandigarh

Case brief

What is this about?

What did the court decide?

Glenview Resorts Kasauli LLP v. Deputy Commissioner of Income Tax Central Circle 1 Chandigarh

Case brief

What is this about?

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What the court decided

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