Patna Sahib Charitable Educational Trust v. Income Tax Officer Exemptions Ward, Chandigarh and Others
Case brief
What is this about?
Section 148 Income Tax Act 1961 notice quashed; notice issued by Jurisdictional Assessing Officer contrary to Ministry of Finance notification dated 29.03.2022 requiring faceless assessment; Patna Sahib Charitable Educational Trust v. Income Tax Officer Exemptions Ward, Chandigarh; CWP-19150-2025; Punjab & Haryana High Court at Chandigarh; decision date 11.07.2025; follows co-ordinate Bench rulings in Jatinder Singh Bhangu (CWP-15745-2024, dec. 19.07.2024) and Jasjit Singh (CWP-21509-2023, dec. 29.07.2024); petition allowed; liberty to Income Tax Department to proceed afresh in accordance with law; charitable educational trust; exemption ward.
What did the court decide?
Impugned Section 148 notice dated 16.04.2024 (Annexure P-1) quashed, with liberty to the respondents to proceed against the petitioner in accordance with law. ¶24