Ace Earth Management Solutions Private Limited Ay 2019 to 20 v. Deputy Commissioner/ Asst Commissioner of Income Tax, Central Circle Chandigarh
Income-tax – Assessment – Notice under S.148, Income Tax Act, 1961
Case brief
What is this about?
CWP-20171-2025, High Court of Punjab & Haryana at Chandigarh, decided 18.07.2025; ACE Earth Management Solutions Private Limited v. Deputy Commissioner/Asst Commissioner of Income Tax, Central Circle Chandigarh and others; Section 148 Income Tax Act 1961 notice dated 31.08.2024 quashed; issued by Jurisdictional Assessing Officer contrary to faceless assessment notifications dated 28.03.2022 and 29.03.2022 of Ministry of Finance; relied on Jatinder Singh Bhangu (CWP-15745-2024, 19.07.2024) and Jasjit Singh (CWP-21509-2023, 29.07.2024); liberty to proceed in accordance with law; petition allowed; Bench: Deepak Sibal J (author, oral), Lapita Banerji J.
What did the court decide?
Quashing of the notice dated 31.08.2024 (Annexure P-1) issued under Section 148 of the Income Tax Act, 1961, with liberty to the respondents to proceed against the petitioner in accordance with law.