Quashed

Patna Sahib Charitable Educational Trust v. Income Tax Officer Exemptions Ward, Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/19704/2025

Case brief

AI extract

What is this about?

Petitioner challenged a notice issued under Section 148 by a Jurisdictional Assessing Officer, arguing it violated the mandatory faceless assessment requirement. Relying on two co-ordinate bench judgments, the Court quashed the non-faceless notice allowing respondents to proceed legally.

What did the court decide?

Impugned notice dated 16.04.2024 is quashed with liberty to respondents to proceed against petitioner in accordance with law.

Patna Sahib Charitable Educational Trust Vs Income… — Cheque Dishonour | Punjab & Haryana HC (2026)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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Sr. No.128

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CWP-19704-2025 Date of decision: 16.07.2025

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Patna Sahib Charitable Education Trust

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....Petitioner

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Versus

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Income Tax Officer Exemptions Ward, Chandigarh 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: Mr. Kartik Bansal, Advocate, for the petitioner.

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Mr. Yogesh Putney, Sr. Standing Counsel Mr. Vaibhav Gupta, Jr. Standing Counsel and Mr. Vidul Kapoor, Jr. Standing Counsel, for the respondents.

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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 16.04.2024 (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 2025.07.18 09:34 I attest to the accuracy and integrity of this document chandigarh

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CWP-19704-2025 -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 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 the

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cases of Jatinder Singh Bhangu and Jasjit Singh ( supra ), the impugned notice dated 16.04.2024 (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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