Harsaran Singh Maini v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others
Income Tax Act, 1961 – Section 148 – Notice issued by Jurisdictional Assessing Officer
Case brief
What is this about?
CWP-13796-2025 (O&M), High Court of Punjab and Haryana at Chandigarh, decided 14.05.2025 by Deepak Sibal J. (Oral) with Lapita Banerji J. Section 148 Income Tax Act 1961 notice dated 08.03.2025 issued by Jurisdictional Assessing Officer challenged on the ground that notification dated 29.03.2022 of the Ministry of Finance permitted issuance only by way of faceless assessment. Following coordinate-Bench rulings in Jatinder Singh Bhangu (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh (CWP-21509-2023, decided 29.07.2024), the notice was quashed with liberty to the Income Tax Department respondents to proceed in accordance with law; petition allowed. Keywords: faceless assessment, jurisdictional assessing officer, Section 148 notice, income tax reassessment.
What did the court decide?
Impugned notice dated 08.03.2025 (Annexure P-1) quashed, with liberty to the respondents to proceed against the petitioner in accordance with law.