Allowed

Harvinder Singh v. Income Tax Officer Ward 6(1) Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/18730/2025

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana, through an oral order, quashed a notice issued under Section 148 of the Income Tax Act, 1961 to the petitioner by the Jurisdictional Assessing Officer. This action was taken because the notice contravened the requirement for faceless assessment as per a Ministry of Finance notification.

What did the court decide?

Quashing of the notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961, with liberty to the respondents to proceed against the petitioner in accordance with law.

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

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CWP-18730-2025 (O&M)

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Sr. No.141

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-18730-2025 (O&M) Date of Decision : 09.07.2025

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Harvinder Sin g h …Petitioner

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Versus

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Income Tax Officer, Ward 6(1), Chandigarh a n d 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. Yogesh Putney, Senior Stan d ing Counsel and M r. Vaibhav Gupta and M r. Vidul Kapoor, Jr. Standing Counsels 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 31.08.2 0 24 (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 2025.07.11 10:06 I attest to the accuracy and integrity of this document

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Page 1 of 2

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CWP-18730-2025 (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 31.08.2 0 24 (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.