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Inder Mohan Singh HUF v. Union of India and Others

Punjab & Haryana HC14 May 2025CWP/13634/2025

Case brief

AI extract

What is this about?

Faceless assessment vs Jurisdictional Assessing Officer; notice under Section 148 Income Tax Act 1961 quashed; notification dated 29.03.2022 Ministry of Finance (Annexure P-3); Annexure P-1 notice dated 27.03.2025; coordinate Bench precedents Jatinder Singh Bhangu (CWP-15745-2024, 19.07.2024) and Jasjit Singh (CWP-21509-2023, 29.07.2024); Inder Mohan Singh HUF v Union of India and others; writ petition allowed with liberty to proceed in accordance with law; High Court of Punjab and Haryana at Chandigarh; decided 14.05.2025.

What did the court decide?

Quashing of the notice dated 27.03.2025 (Annexure P-1) issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶20

Inder Mohan Singh HUF Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notice dated 27.03.2025 (Annexure P-1) issued to the petitioner by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961 is unsustainable 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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Court's answer

In terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (supra) by two different coordinate Benches of this Court — which learned counsel for the respondents did not dispute covered the petitioner — the impugned notice dated 27.03.2025 (Annexure P-1), issued by the Jurisdictional Assessing Officer, is quashed, with liberty to the respondents to proceed against the petitioner in accordance with law.

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Detailed headnote1 paragraphs

Punjab & Haryana High Court (Deepak Sibal, J., oral) allowed CWP-13634-2025 (O&M). The petitioner (Inder Mohan Singh HUF) challenged a notice dated 27.03.2025 (Annexure P-1) issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, contending that in terms of the notification dated 29.03.2022 (Annexure P-3) issued by the Ministry of Finance, Government of India, such notice could have been issued only by way of faceless assessment. Reliance was placed on two coordinate-Bench decisions of the same Court: Jatinder Singh Bhangu (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh (CWP-21509-2023, decided 29.07.2024). Counsel for the Income Tax Department-respondents did not dispute that the petitioner's case stood covered in his favour by the law laid down therein. Following those decisions, the Court quashed the impugned notice with liberty to the respondents to proceed against the petitioner in accordance with law.

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CWP-13634-2025 (O&M)

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Sr. No.164 5^th case

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13634-2025 (O&M) Date of Decision : 14.05.2025

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Inder Mohan S ingh HUF Union of Indi a and others

Versus

… Petitioner

… Respondents

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. 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 in s tant petition is to the notice dated 27.03.2 0 25 (Annexure P-1) issued to th e petitioner by the respondents under Section 148 of the Income Tax Act, 1 961. The primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the Jurisdictional Assessing Offic e r which could have not been done because i n terms of the notification date d 29.03.2022 (Annexure P-3), issued by the Ministry of Finance, Govern m ent of India, the impugned notice could h a ve been issued only by way of f aceless assessment. 2. 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 2025.05.20 09:51 I attest to the accuracy and integrity of this document

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Page 1 of 2

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CWP-13634-2025 (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 ( supra), the impugned notice dated 27.03.2 0 25 (Annexure P-1), issued b y the Jurisdictional Assessing Officer, is her e by quashed with liberty to the r espondents to proceed against the petitioner i n accordance with law.