Rahul v. Income Tax Officer Ward 3 Panchkula and Others
Case brief
What is this about?
Punjab & Haryana HC, CWP-21457-2025 (O&M), decided 29.07.2025: notice dated 09.04.2025 under Section 148, Income Tax Act, 1961, issued by Jurisdictional Assessing Officer, quashed on the ground that, per Ministry of Finance notification dated 29.03.2022, such notice could be issued only by way of faceless assessment; follows coordinate-Bench rulings Jatinder Singh Bhangu (CWP-15745-2024, dt. 19.07.2024) and Jasjit Singh (CWP-21509-2023, dt. 29.07.2024); petition allowed; respondents at liberty to proceed in accordance with law. Search keys: faceless assessment; Section 148; jurisdictional AO; notice quashed; Income Tax Act 1961; Punjab and Haryana High Court.
What did the court decide?
Quashing of the notice dated 09.04.2025 (Annexure P-1) issued by the Jurisdictional Assessing Officer, with liberty to the respondents to proceed against the petitioner in accordance with law.