Allowed

Moonlight Properties Private Limited v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Punjab & Haryana HC10 Sept 2026CWP/21447/2025

Case brief

AI extract

What is this about?

This order quashes a Section 148 notice issued by a Jurisdictional Assessing Officer, holding it void as the notice could have only been issued via faceless assessment under a Ministry of Finance notification.

What did the court decide?

The impugned notice dated 22.03.2024 issued by the Jurisdictional Assessing Officer is hereby quashed with liberty to respondents to proceed in accordance with law.

Moonlight Properties Private Limited Vs Assistant… — Income Tax | Punjab & Haryana HC (2026)

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IN THE HIG H COURT OF PUNJAB & HARY A NA AT CHANDIGARH Sr. No.130 CWP-21447-2025 Date of decision : 29.07.2025

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Moonlight Properties Pvt. Ltd. .…. Petitioner

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Versus

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Assistant Commiss i oner of Income Tax, Chandigarh and ot h ers ..... Respondents

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CORAM : HON'BLE MR. JUSTICE DEEPAK SI B AL HON'BLE MS. JUSTICE LAPITA BA N ERJI

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Present : Mr. K artik Bansal, Advocate, for the pe t itioner.

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Mr. Y ogesh Putney, Senior Standing C o unsel, with Mr. V aibhav Gupta, Junior Standing Counsel, for t h e 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 22.03.2024 (Anne x ure P-1) issued to the petitioner b y the respondents under Section 148 of the Income Tax Act, 1961. The primary g r ound of challenge raised by the petitioner is that t h e impugned notice has been issue d by the Jurisdictional Assessing Officer which cou l d have not been done because i n terms of the notification dated 29.03.2022 (Anne x ure P-2) issued by the Ministry o f Finance, Government of India, the impugned notice could have been issued only by w ay of faceless assessment. 2. In su p port of his afore submission, l e arned counsel for the petitioner places reliance on t h e following two judgments of thi s Court:-

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(i) C W P-15745-2024, titled Jatinder Si n gh Bhangu vs. Union of In d ia and others , decided on 19.07.2 0 24; and (ii) C W P-21509-2023, titled Jasjit Sing h vs. Union of India and o thers , decided on 29.07.2024. 3. Lear n ed counsel for the respondents d oes not dispute the fact that the case of the petiti o ner is covered in its favour by the law laid down through the

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SHAMSHER SINGH 2025.08.07 10:34 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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CWP-21447-2025

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[ 2 ]

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aforesaid two judg m ents rendered by two different co-ordinate Benches of this Court in the cases of Jati n der Singh Bhangu and Jasjit Sing h (supra).

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In th e light of the above, in terms of t h e law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the i m pugned notice dated 22.03.2024 (Annexure P-1) iss u ed by the Jurisdictional Assessin g Officer, is hereby quashed with liberty to the respo n dents to proceed against the petiti o ner in accordance with law.

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The p etition is allowed in the above ter m s.

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[DEEPAK SIBAL] JUDGE

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29.07.2025 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / N o Whether reportable : Yes / N o

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SHAMSHER SINGH 2025.08.07 10:34 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Moonlight Properties Private Limited v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Case brief

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Moonlight Properties Private Limited v. Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and Others

Case brief

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