Allowed

Joginder Pal Singh v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/13419/2025

Case brief

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What is this about?

This petition challenged a notice under Section 148 of the Income Tax Act issued by a Jurisdictional Assessing Officer. The Court held that the notice violated the faceless assessment notification and was issued by the wrong authority.

What did the court decide?

The impugned notice dated 29.03.2025 is quashed with liberty to the respondents to proceed against the petitioner in accordance with law.

Joginder Pal Singh Vs Assistant… — Writ and Judicial Review | Punjab & Haryana HC (2026)

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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Sr. No.133 CWP-13419-2025

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Date of decision : 12.05.2025

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Joginder Pal Singh .…. Petitioner

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Versus

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Assistant Commissioner of Income Tax Central Circle-2, 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.Deepak Gupta, Advocate, for Mr.Kartik Bansal, Advocate, for the petitioner.

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Mr.Yogesh Putney, Senior Standing Counsel, and Mr.Vaibhav Gupta, Junior Standing Counsel, for the Income Tax Department.

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DEEPAK SIBAL, J . (Oral)

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Challenge made through the instant petition is to the notice dated 29.03.2025 (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 and others , decided on 29.07.2024.

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Learned counsel for the respondents does not dispute the fact that the

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SHAMSHER SINGH 2025.05.14 10:37

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I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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CWP-13419-2025

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[ 2 ]

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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 the cases of 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 the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 29.03.2025 (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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The petition is allowed in the above terms.

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12.05.2025 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

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SHAMSHER SINGH 2025.05.14 10:37 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Joginder Pal Singh v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Case brief

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Joginder Pal Singh v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

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