Disposed¶21

Harmesh Kumar HUF v. Union of India and Others

Punjab & Haryana HC19 Feb 2025CWP/4619/2025

Case brief

AI extract

What is this about?

Section 148 notice; faceless assessment; Section 151A; Section 144B; Jurisdictional Assessing Officer (JAO); Income Tax Act 1961; assessment year 2020-2021; certiorari; notice by JAO impermissible post-faceless regime; Punjab & Haryana High Court; Harmesh Kumar HUF v. Union of India; follows Jatinder Singh Bhangu (CWP No. 15745-2024, 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, 29.07.2024); disposal in terms of coordinate bench precedent.

What did the court decide?

Petition disposed of in terms of the Coordinate Bench decisions in Jatinder Singh Bhangu and Jasjit Singh (supra). ¶21

Harmesh Kumar HUF Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2025)

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CWP No.4619 of 2025 (O&M) 1

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No.4619 of 2025 (O&M) Date of Decision: 19.02.2025

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Harmesh Kumar, HUF

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......Petitioner

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Versus

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Union of India and others

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...... Respondents

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CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MR.JUSTICE ALOK JAIN

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Present : Mr. Tarang Goyal, Advocate for the petitioner.

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ARUN PALLI, J. (Oral):

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A Certiorari is prayed for, to quash the impugned notice dated 27.03.2024, issued under Section 148 of the Income Tax Act, 1961 (‘1961 Act’), and all consequential proceedings.

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Learned counsel for the petitioner submits that the matter in issue is squarely covered by an order and judgment, rendered by a Coordinate Bench of this Court in CWP No. 15745-2024 ( Jatinder Singh Bhangu Vs. Union of India and others , decided on 19.07.2024), as also in CWP No. 21509-2023 ( Jasjit Singh vs. Union of India and others, decided on 29.07.2024).

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Served with the advance copy of the petition, Mr. Saurabh Kapoor, learned Senior Standing Counsel with Ms. Muskaan Gupta, Advocate, for the respondents, is present in Court. The factual position, as set out above, is not disputed.

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We have heard learned counsel for the parties and perused the

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records.

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DEEPAK KUMAR 2025.02.20 11:03 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh

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CWP No.4619 of 2025 (O&M) 2

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As indicated earlier, the petitioner has assailed the notice dated 27.03.2024, issued under Section 148 of the 1961 Act, as regards the assessment year 2020-2021. For, post introduction of the concept of faceless assessment under Section 151A read with Section 144B of the 1961 Act, notice under Section 148 of the 1961 Act cannot be issued by the Jurisdictional Assessing Officer (JAO).

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An identical issue was examined by the Co-ordinate Bench of this Court in Jatinder Singh Bhangu and Jasjit Singh (supra), and upon thorough analysis of the matter, the notice(s) issued by the JAO were quashed and the petition(s) filed by the assessee(s) were allowed. But, with liberty to the respondent/Revenue to follow the procedure laid down under the 1961 Act and proceed accordingly.

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In the wake of the above and as prayed by learned counsel for the parties, the petition is disposed of, in terms of Jatinder Singh Bhangu and Jasjit Singh (supra) .

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(ARUN PALLI) JUDGE

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(ALOK JAIN)

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JUDGE

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19.02.2025 deepak

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Whether speaking/reasoned Yes/No Whether reportable Yes/No

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DEEPAK KUMAR 2025.02.20 11:03 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh