Allowed¶23

Atul Arora v. Union of India and Others

Punjab & Haryana HC14 May 2025CWP/13603/2025

Case brief

AI extract

What is this about?

Faceless assessment versus jurisdictional assessing officer; Section 148 Income Tax Act 1961 notices dated 28.03.2025 quashed; Ministry of Finance notification dated 29.03.2022 (Annexure P-3); follows coordinate-Bench rulings Jatinder Singh Bhangu (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh (CWP-21509-2023, decided 29.07.2024); Atul Arora versus Union of India and others; Punjab & Haryana High Court; CWP-13603-2025 (O&M); petition allowed 14.05.2025; liberty to Income Tax Department-respondents to proceed in accordance with law.

What did the court decide?

Quashing of the notices dated 28.03.2025 (Annexures P-1 and P-2) issued by the Jurisdictional Assessing Officer, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶23

Atul Arora Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

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CWP-13603-2025 (O&M)

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Sr. No.164

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13603-2025 (O&M) Date of Decision : 14.05.2025

Atul Arora

… Petitioner

Versus

Union of Indi a 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 : M r. Armaan Cajla, Advocate and M r. Abhishek Sharma, Advocate, f o r the petitioner.

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M r. Vaibhav Gupta, Advocate fo r M r. Saurabh Kapoor, Advocate, f o r the Income Tax Department-r e spondents.

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DEEPAK SIBAL, J. (Oral)

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C hallenge made through the ins t ant petition is to the notices dated 28.03.2 0 25 (Annexures P-1 and P-2) i s sued to the petitioner by the respondents u n der Section 148 of the Incom e Tax Act, 1961. The primary ground of cha l lenge raised by the petitioner i s that the impugned notice has been issued b y the Jurisdictional Assessing O fficer which could have not been done be c ause in terms of the notificatio n dated 29.03.2022 (Annexure P-3), issued b y the Ministry of Finance , Government of India, the impugned no t ice could have been issued only by way of faceless assessment.

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I n support of his afore submis s ion, learned counsel for the petitioner places reliance on the following tw o judgments of this Court:-

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i. CW P -15745-2024, titled Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07. 2 024; and

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VANDANA 2025.05.27 16:32 I attest to the accuracy and integrity of this document

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Page 1 of 2

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CWP-13603-2025 (O&M)

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

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Learned counsel for the respond e nts does not dispute the fact that the case o f the petitioner is covered in hi s favour by the law laid down through the a f oresaid two judgments rendere d by two different co-ordinate Benches of th i s Court in Jatinder Singh Bhangu and Jasjit Singh ( supra) . 4. I n the light of the above, in te r ms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh ( s upra), the impugned notices dated 28.03.2 0 25 (Annexures P-1 and P-2), issued by the Jurisdictional Assessing Of f icer, is hereby quashed with l iberty to the respondents to proceed again s t the petitioner in accordance with law.