Allowed¶19

Krishna Devi v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Punjab & Haryana HC14 May 2025CWP/13793/2025

Case brief

AI extract

What is this about?

Section 148 notice; faceless assessment; Jurisdictional Assessing Officer; notification dated 29.03.2022 Ministry of Finance; Income Tax Act 1961; notice quashed; liberty to proceed in accordance with law; Jatinder Singh Bhangu CWP-15745-2024 (19.07.2024); Jasjit Singh CWP-21509-2023 (29.07.2024); Punjab and Haryana High Court; CWP-13793-2025 (O&M); Krishna Devi; Assistant Commissioner of Income Tax, Central Circle 2, Chandigarh; Kartik Bansal; Vaibhav Gupta.

What did the court decide?

Quashing of the impugned notice dated 29.03.2025 (Annexure P-1), with liberty to the respondents to proceed against the petitioner in accordance with law. ¶19

Krishna Devi Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2025)

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CWP-13793-2025 (O&M)

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Sr. No.137

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13793-2025 (O&M) Date of Decision : 14.05.2025

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Krishna Devi …Petitioner

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Versus Assistant Co m missioner of Income Tax, Cent r al Circle 2, Chandigarh 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. Kartik Bansal, Advocate, f o r the petitioner.

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M r.Vaibhav Gupta, 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 29.03.2 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-2), 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 2025.05.15 17:06 I attest to the accuracy and integrity of this document

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Page 1 of 2

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CWP-13793-2025 (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 29.03.2 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.