Friends Alloys v. Central Board of Direct Taxes and Ors.

Punjab & Haryana HC3 Jul 2025CWP/17835/2025

Case brief

AI extract

What is this about?

Section 148 Income Tax Act 1961 notice quashed; faceless assessment; Jurisdictional Assessing Officer; notification dated 29.03.2022 Ministry of Finance; Friends Alloys vs Central Board of Direct Taxes; CWP-17835-2025; Punjab & Haryana High Court; follows Jatinder Singh Bhangu CWP-15745-2024 (decided 19.07.2024) and Jasjit Singh CWP-21509-2023 (decided 29.07.2024); petition allowed; liberty to proceed in accordance with law.

What did the court decide?

Quashing of the impugned notice dated 06.06.2025 (Annexure P-4) with liberty to the respondents to proceed against the petitioner in accordance with law. ¶¶18

Friends Alloys Vs Central Board of Direct Taxes and Ors. — Income Tax | Punjab & Haryana HC (2025)

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IN THE HIG H COURT OF PUNJAB & HARY A NA AT CHANDIGARH

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Sr. No.123 CWP-17835-2025 Date of decision : 03.07.2025

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Friends Alloys .…. Petitioner

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Versus

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Central Board of D i rect Taxes, New Delhi and oth e rs ..... Respondents

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CORAM : HON'BLE MR. JUSTICE DEEPAK SI B AL HON'BLE MS. JUSTICE LAPITA BA N ERJI

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Present : Mr.Divya Suri, Advocate, for the petiti o ner.

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Mr.Vaibhav Gupta, Standing Counsel f o r the Income Tax Department.

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DEEPAK SIBAL, J . (Oral)

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Challenge made through the instant petition is to the notice dated 06.06.2025 (Anne x ure P-4) issued to the petitioner b y the respondents under Section 148 of the Incom e Tax Act, 1961. The primary gr o und of challenge raised by the petitioner is that t h e impugned notice has been issue d by the Jurisdictional Assessing Officer which cou l d have not been done because i n terms of the notification dated 29.03.2022 (Anne x ure P-5) issued by the Ministry o f Finance, Government of India, the impugned notice could have been issued only by w ay of faceless assessment. 2. In su p port of his afore submission, l e arned counsel for the petitioner places reliance on t h e following two judgments of thi s Court:-

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(i) C W P-15745-2024, titled Jatinder Si n gh Bhangu vs. Union of In d ia and others , decided on 19.07.2 0 24; and (ii) C W P-21509-2023, titled Jasjit Sing h vs. Union of India and o thers , decided on 29.07.2024.

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Lear n ed counsel for the respondents d oes not dispute the fact that the case of the petiti o ner is covered in its favour by the law laid down through the aforesaid two judg m ents rendered by two different co-ordinate Benches of this Court

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SHAMSHER SINGH 2025.07.07 18:38 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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CWP-17835-2025

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[ 2 ]

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in the cases of Jati n der Singh Bhangu and Jasjit Sing h (supra).

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In th e light of the above, in terms of t h e law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the i m pugned notice dated 06.06.2025 (Annexure P-4), is s ued by the Jurisdictional Assessin g Officer, is hereby quashed with liberty to the respo n dents to proceed against the petiti o ner in accordance with law. 5. The p etition is allowed in the above ter m s.

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[DEEPAK SIBAL] JUDGE

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03.07.2025 shamsher

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[LAPITA BANERJI] JUDGE Whether speaking/reasoned : Yes / N o Whether reportable : Yes / N o

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SHAMSHER SINGH 2025.07.07 18:38 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Friends Alloys v. Central Board of Direct Taxes and Ors.

Case brief

What is this about?

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Friends Alloys v. Central Board of Direct Taxes and Ors.

Case brief

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