Allowed¶24-25

Mangat Raj v. Union of India and Others

Income Tax – Section 148 notice

Punjab & Haryana HC14 May 2025CWP/13746/2025

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What is this about?

Faceless assessment; Section 148 Income Tax Act 1961 notice issued by Jurisdictional Assessing Officer; notification dated 29.03.2022 Ministry of Finance (Annexure P-12); assessment order and Section 156 demand notice dated 13.03.2025; AY 2020-2021; reliance on coordinate Bench cases Jatinder Singh Bhangu CWP-15745-2024 (decided 19.07.2024) and Jasjit Singh CWP-21509-2023 (decided 29.07.2024); Punjab and Haryana High Court; petition allowed; pending applications disposed of.

What did the court decide?

Petition allowed in terms of Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra); all pending applications, if any, stand disposed of. ¶24-25

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

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CWP-13746-2025 (O&M)

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Sr. No.169

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13746-2025 (O&M) Date of Decision : 14.05.2025

Mangat Raj

… Petitioner

Versus

Union of India 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. Sandeep Goyal, Advocate, f o r the petitioner.

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M r. Yogesh Putney, Sr. Standing C ounsel and M r. Vaibhav Gupta, Jr. Standing C ounsel, f o r the Income Tax Department.

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DEEPAK SIBAL, J. (ORAL)

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C hallenge in the present petition is to notice dated 21.02.2024 issued under Section 148 of the Income Tax A c t, 1961 (for short ‘1961 Act’); assessment or d er dated 13.03.2025 and notic e of demand dated 13.03.2025 issued under S e ction 156 of the 1961 Act, for A Y 2020-2021. 2. T h e primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the J u risdictional Assessing Officer which could h ave not been done because in terms of the notification dated 29.03.2022 (A n nexure P-12), issued by the Mi n istry of Finance, Government of India, the i m pugned notice 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 plac e s reliance on the following two j u dgments of this Court:-

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i) CWP-15745-2024, titled Jatinder Singh Bhangu Vs. Union of India and others , decided on 1 9 .07.2024; 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-13746-2025 (O&M)

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ii ) CWP-21509-2023, titled Jasjit Singh Vs. Union of India and

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others , decided on 29.07.2024.

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Learned counsel for the responden t s does not dispute the fact that the case of the petitioner is covered in its favou r by the law laid down through the aforesaid t w o judgments rendered by two d i fferent co-ordinate Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s case (supra).

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