Bazir Chand Sharma v. Union of India
Case brief
What is this about?
CWP-17718-2025 (O&M), Bazir Chand Sharma v. Union of India and others, High Court of Punjab and Haryana at Chandigarh, decided orally on 01.07.2025 by Deepak Sibal, J. (with Lapita Banerji, J.). Challenge to notice dated 26.03.2025 (Annexure P-7) under Section 148 of the Income Tax Act, 1961 issued by the Jurisdictional Assessing Officer; ground: per notification dated 29.03.2022 (Annexure P-9) of the Ministry of Finance, such notice could issue only by way of faceless assessment. Counsel relied on Jatinder Singh Bhangu (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh (CWP-21509-2023, decided 29.07.2024); respondents conceded the case was covered. Notice quashed in terms of the law laid down in those judgments, with liberty to the Income Tax Department-respondents to proceed in accordance with law; petition allowed. Keywords: faceless assessment; jurisdictional assessing officer; Section 148 IT Act; Annexure P-7; Annexure P-9; Ms. Meena; Yogesh Putney; Vaibhav Gupta.