Ace Earth Management Solutions Private Limited Ay 2016 to 17 v. Deputy Commissioner/ Asst Commissioner of Income Tax, Central Circle Chandigarh
Case brief
What is this about?
CWP-20170-2025, ACE Earth Management Solutions Private Limited v. Deputy Commissioner/Asst Commissioner of Income Tax, Central Circle Chandigarh (Punjab & Haryana High Court, decided 18.07.2025, Deepak Sibal J. with Lapita Banerji J.). Section 148 Income Tax Act 1961 assessment notice dated 31.08.2024 issued by Jurisdictional Assessing Officer quashed for violating mandate of faceless assessment under Ministry of Finance notifications dated 28.03.2022 and 29.03.2022; follows coordinate-bench precedents Jatinder Singh Bhangu (CWP-15745-2024) and Jasjit Singh (CWP-21509-2023); respondents granted liberty to proceed in accordance with law.
What did the court decide?
Quashing of the notice dated 31.08.2024 (Annexure P-1) issued by the Jurisdictional Assessing Officer, with liberty to the respondents to proceed against the petitioner in accordance with law.