Allowed¶22

Satish Talwar v. Income Tax Officer, Ward 2 Chandigarh

Punjab & Haryana HC16 May 2025CWP/14085/2025

Case brief

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What is this about?

Keywords: Section 148 of the Income Tax Act, 1961; notice dated 28.03.2024 (Annexure P-1); Jurisdictional Assessing Officer; faceless assessment; Ministry of Finance notification dated 29.03.2022 (Annexure P-3); Satish Talwar v. Income Tax Officer, Ward 2(1), Chandigarh; CWP No.14085 of 2025, decided 16.05.2025; relied upon: CWP No.15745 of 2024 Jatinder Singh Bhangu (decided 19.07.2024) and CWP No.21509 of 2023 Jasjit Singh (decided 29.07.2024); notice quashed with liberty to proceed in accordance with law; petition allowed.

What did the court decide?

Quashing of the notice dated 28.03.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer, with liberty to the respondent to proceed against the petitioner in accordance with law. ¶22

Satish Talwar Vs Income Tax Officer, Ward 2 Chandigarh — Income Tax | Punjab & Haryana HC (2025)

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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( Sr. No. 111 ) CWP No.14085 of 2025 Date of decision: 16.05.2025

Satish Talwar

.....Petitioner

Versus

Income Tax Officer, Ward 2(1), Chandigarh

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.....Respondent

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

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Present : Mr. Atul Mandhar, Advocate for the petitioner.

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Mr. Yogesh Putney, Senior Standing Counsel and Mr. Vaibhav Gupta, Junior Standing Counsel for the respondent.

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DEEPAK SIBAL, J. ( Oral )

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(1) Challenge made through the instant petition is to the notice dated 28.03.2024 (Annexure P-1) issued to the petitioner by the respondent 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 not have been done 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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(2) In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court :-

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SUNIL YADAV 2025.05.19 18:58 I attest to the accuracy and authenticity of this order. Chandigarh

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CWP No.14085 of 2025

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[2]

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(i) CWP No.15745 of 2024 - Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024.

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(ii) CWP No.21509 of 2023 - Jasjit Singh Vs. Union of India and others, decided on 29.07.2024.

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(3) Learned counsel for the respondent does not dispute the fact that the case of the petitioner is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different Co-ordinate Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra).

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(4) In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), the impugned notice dated 28.03.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondent to proceed against the petitioner in accordance with law.

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(5) The petition is allowed in the above terms.

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(DEEPAK SIBAL) JUDGE

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16.05.2025 ( LAPITA BANERJI ) sunil yadav JUDGE

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Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

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SUNIL YADAV 2025.05.19 18:58 I attest to the accuracy and authenticity of this order. Chandigarh

Satish Talwar v. Income Tax Officer, Ward 2 Chandigarh

Case brief

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Satish Talwar v. Income Tax Officer, Ward 2 Chandigarh

Case brief

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