Allowed

Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/12829/2025

Case brief

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What is this about?

This single bench order quashed a scrutiny assessment notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act. The Court relied on recent judgments holding that such assessments are mandatory under the faceless assessment regime notified by the Ministry of Finance.

What did the court decide?

The impugned notice dated 14.03.2024 issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, is quashed with liberty to respondents to proceed in accordance with

Gurpartap Singh Mann Vs Income… — Constitutional and Fundamental Rights | Punjab & Haryana HC (2026)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-12829-2025

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Date of Decision:- 06.05.202 5

Gurpartap Singh Mann

...Petitione r

Versus

Income T a x Officer Ward 2(1) Chandigarh a nd others

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Respondent s

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

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Present: Mr.Sanjiv Gupta, Advocate f o r Mr.Kartik Bansal, Advocate for the petitioner. Mr.Vaibhav Gupta, Jr.Standi n g Counsel, for the respondents.

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DEEPAK SIBAL, J. (Oral)

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Ch a llenge made through the insta n t petition is to the notice date d 14.03.202 4 (Annexure P-1) issued to th e petitioner by the respondent s under Sec t ion 148 of the Income Tax A c t, 1961. The primary ground o f challenge raised by the petitioner is that the impugned notice has bee n issued by the Jurisdictional Assessing Of f icer which could have not bee n done bec a use in terms of the notification dated 29.03.2022 (Annexure P - 2), issued by the Ministry of Finance, Go v ernment of India, the impugne d notice co u ld have been issued only by wa y of faceless assessment. 2. In support of his afore submis s ion, learned counsel for th e petitioner places reliance on the following two judgments of this Court:-

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(i) C WP-15745-2024, titled Jatinder Singh Bhangu vs. Union of India and others , decided on 1 9.07.2024; and (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India and others , decided on 29.07.202 4 .

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SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document

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CWP-12829-2025 [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 coordinate Benches of this Court in Jatinder Singh Bhangu’s and Jasjit Singh’s cases ( supra ).

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In the light of the above, in terms of the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh ( supra ), the impugned notice dated 14.03.2024 (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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The petition is allowed in the above terms.

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(DEEPAK SIBAL) JUDGE

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06.05.2025		(LAPITA BANERJI)
sd		JUDGE
	Whether speaking/reasoned	: Yes/No
	Whether Reportable	: Yes/No

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SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document

Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Case brief

What is this about?

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Gurpartap Singh Mann v. Income Tax Officer Ward 2(1) Chandigarh and Others

Case brief

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