Quashed

Bhupinder Khatri v. Income Tax Officer Ward 1(1) Faridabad and Others

Punjab & Haryana HC10 Sept 2026CWP/13782/2025

Case brief

AI extract

What is this about?

The Court quashed a Section 148 notice issued by a Jurisdictional Assessing Officer post the 29.03.2022 notification requiring faceless assessments. Relying on coordinate benches, the Court held the notice invalid and directed the department to proceed according to law.

What did the court decide?

Quashing of the impugned notice dated 30.03.2025 and liberty to the respondents to proceed against the petitioner in accordance with law thereafter.

Bhupinder Khatri Vs Income Tax Officer… — Writ and Judicial Review | Punjab & Haryana HC (2026)

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CWP-13782-2025 (O&M)

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Sr. No.171

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-13782-2025 (O&M) Date of Decision : 14.05.2025

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Bhupinder Kh a tri … Petitioner Versus The Income T a x Officer, Ward 1 (1), Faridab a d and others

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… Respondents

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

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Present : M r. Kartik Bansal, Advocate, f o r the petitioner.

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M r.Varun Issar, Sr. Standing Co u nsel and M s. Pridhi Sandhu, Jr. Standing C ounsel, f o r the Income Tax Department-r e spondents.

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DEEPAK SIBAL, J. (Oral)

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C hallenge made through the in s tant petition is to the notice dated 30.03.2 0 25 (Annexure P-1) issued to th e petitioner by the respondents under Section 148 of the Income Tax Act, 1 961. The primary ground of challenge raised by the petitioner is that the impugned notice has been issued by the Jurisdictional Assessing Offic e r which could have not been done because i n terms of the notification date d 29.03.2022 (Annexure P-2), issued by the Ministry of Finance, Govern m ent of India, the impugned notice could h a ve been issued only by way of f aceless assessment. 2. I n support of his afore submis s ion, learned counsel for the petitioner places reliance on the following tw o judgments of this Court:-

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i. CW P -15745-2024, titled Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07. 2 024; and

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VANDANA 2025.05.15 17:07 I attest to the accuracy and integrity of this document

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Page 1 of 2

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CWP-13782-2025 (O&M)

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ii. CW P -21509-2023, titled Jasjit Singh Vs. Union of India and others , decided on 29.07.2024.

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Learned counsel for the respond e nts does not dispute the fact that the case o f the petitioner is covered in hi s favour by the law laid down through the a f oresaid two judgments rendere d by two different co-ordinate Benches of th i s Court in Jatinder Singh Bhangu and Jasjit Singh ( supra) . 4. I n the light of the above, in te r ms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh ( supra), the impugned notice dated 30.03.2 0 25 (Annexure P-1), issued b y the Jurisdictional Assessing Officer, is her e by quashed with liberty to the r espondents to proceed against the petitioner i n accordance with law.