Open Door Welfare Society Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

Open Door Welfare Society Vs Deputy Commissioner of… — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Petition allowed; notice dated 19.03.2024 (Annexure P-1) under Section 148 of the Income Tax Act, 1961 issued by the Jurisdictional Assessing Officer quashed, with liberty to the respondents to proceed against the petitioner in accordance with law.

Issue for consideration

Whether the notice dated 19.03.2024 issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer is sustainable when, in terms of the notification dated 29.03.2022 (Annexure P-2), such notice could have been issued only by way of faceless assessment.

Court's answer

In terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 19.03.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer is quashed.

Ratio / Principle

Liberty is granted to the respondents to proceed against the petitioner in accordance with law.

Detailed headnote1 paragraphs

Punjab & Haryana High Court (Deepak Sibal and Lapita Banerji, JJ.; judgment by Deepak Sibal, J., oral) allowed CWP-13781-2025 filed by Open Door Welfare Society challenging a notice dated 19.03.2024 issued to it under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer. The primary ground was that, 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, not by the Jurisdictional Assessing Officer. Counsel for the petitioner relied on two co-ordinate Bench decisions of the same Court — Jatinder Singh Bhangu vs. Union of India and others, CWP-15745-2024, decided 19.07.2024, and Jasjit Singh vs. Union of India and others, CWP-21509-2023, decided 29.07.2024; counsel for the respondents did not dispute that the petitioner's case was covered by the law laid down therein. Following those rulings, the Court quashed the impugned notice with liberty to the respondents to proceed against the petitioner in accordance with law.

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.159 CWP-13781-2025 Date of decision : 20.05.2025

Open Door Welfare Society .…. Petitioner

Versus

Deputy Commissioner of Income Tax, Central Circle-1, Jalandhar and others ..... Respondents

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

Present : Mr.Rohit Kaura, Advocate, for the petitioner.

Mr.Varun Issar, Senior Standing Counsel, with Ms.Pridhi Jaswinder Sandhu, Junior Standing Counsel, for the Income Tax Department.

DEEPAK SIBAL, J . (Oral)

Challenge made through the instant petition is to the notice dated 19.03.2024 (Annexure P-1) issued to the petitioner by the respondents 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 have not been done because in terms of the notification dated 29.03.2022 (Annexure P-2) issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.

In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:-

(i) CWP-15745-2024, titled Jatinder Singh Bhangu vs. Union of India and others , decided on 19.07.2024; and

(ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India

and others , decided on 29.07.2024.

Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in its favour by the law laid down through the

SHAMSHER SINGH 2025.05.22 10:14 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

CWP-13781-2025

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aforesaid two judgments rendered by two different co-ordinate Benches of this Court in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra).

In the light of the above, in terms of the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 19.03.2024 (Annexure P-1), issued by the Jurisdictional Assessing Officer, is hereby quashed with

liberty to the respondents to proceed against the petitioner in accordance with law.

The petition is allowed in the above terms.

[DEEPAK SIBAL] JUDGE

20.05.2025 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2025.05.22 10:14 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh