Ace Earth Management Solutions Private Limited Ay 2018 to 19 v. Deputy Commissioner/ Asst Commissioner of Income Tax, Central Circle Chandigarh
Income Tax – Section 148, Income Tax Act, 1961 – Faceless assessment
Case brief
What is this about?
CWP-20168-2025, High Court of Punjab & Haryana at Chandigarh, decided 18.07.2025 (Deepak Sibal & Lapita Banerji, JJ.; oral judgment by Deepak Sibal, J.). ACE Earth Management Solutions Private Limited v. Deputy Commissioner/Asst Commissioner of Income Tax, Central Circle Chandigarh and others. Writ petition allowed: notice dated 31.08.2024 (Annexure P-1) under Section 148 of the Income Tax Act, 1961, issued by the Jurisdictional Assessing Officer, quashed as it could only have been issued by way of faceless assessment per notifications dated 28.03.2022 and 29.03.2022; decided in terms of coordinate-bench rulings in Jatinder Singh Bhangu (CWP-15745-2024, 19.07.2024) and Jasjit Singh (CWP-21509-2023, 29.07.2024), which respondents did not dispute; liberty granted to proceed afresh in accordance with law. Advocates: Rochak Singla (petitioner); Yogesh Putney, Sr. Standing Counsel with Vaibhav Gupta and Vidul Kapoor, Jr. Standing Counsel (respondents).