Allowed

Chetan Singla v. Assistant Commissioner of Income Tax Circle 1(1) Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/11726/2025

Case brief

AI extract

What is this about?

The Court quashed a notice under Section 148 of the Income Tax Act, 1961 issued by a Jurisdictional Assessing Officer because it contravened the mandate for faceless assessment under a Ministry of Finance notification.

What did the court decide?

The impugned notice dated 30.03.2025 issued by the Jurisdictional Assessing Officer is hereby quashed with liberty to the respondents to proceed in accordance with law.

Chetan Singla Vs Assistant Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2026)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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Sr. No.118

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CWP-11726-2025 Date of decision: 29.04.2025

Chetan Singla

....Petitioner

Versus

Assistant Commissioner of Income Tax Circle 1(1) Chandigarh and others ....Respondents

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CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI

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Present: Mr. Kartik Bansal, Advocate, for the petitioner.

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* * *

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DEEPAK SIBAL, J. (Oral)

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Challenge made through the instant petition is to the notice dated 30.03.2025 (Annexure P-1) issued to the petitioner by the respondents under Section 148 of the Income Tax Act, 1961. The primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the Jurisdictional Assessing Officer which could have not been done because in terms of the notification dated 29.03.2022 (Annexure P-2), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.

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In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:-

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(i) CWP-15745-2024, titled Jatinder Singh Bhangu vs. Union

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of India and others , decided on 19.07.2024; and

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(ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India

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and others , decided on 29.07.2024.

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JYOTI SHARMA 2025.05.02 10:20 I attest to the accuracy and integrity of this document chandigarh

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CWP-11726-2025

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-2-

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Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different co-ordinate Benches of this Court in Jatinder Singh Bhangu and Jasjit Singh ( supra ).

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In the light of the above, in terms of the law laid down in

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Jatinder Singh Bhangu and Jasjit Singh ( supra ), the impugned notice dated 30.03.2025 (Annexure P-1), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law.

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