Harvinder Singh v. Income Tax Officer Ward 6(1) Chandigarh and Others
Case brief
What is this about?
Punjab and Haryana High Court (Justices Deepak Sibal and Lapita Banerji), CWP-18730-2025 (O&M), decided 09.07.2025: allowed the writ petition of Harvinder Singh challenging the notice dated 31.08.2024 (Annexure P-1) issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, on the ground that per notification dated 29.03.2022 (Annexure P-2) issued by the Ministry of Finance, Government of India, the notice could have been issued only by way of faceless assessment. The Court followed its co-ordinate Bench decisions in Jatinder Singh Bhangu v. Union of India (CWP-15745-2024, decided 19.07.2024) and Jasjit Singh v. Union of India (CWP-21509-2023, decided 29.07.2024); counsel for the Income Tax Department conceded that the petitioner's case was covered by those decisions. The impugned notice was quashed with liberty to the respondents to proceed against the petitioner in accordance with law.