JOGESH KUMAR BHATTI V. INCOME TAX OFFICER AND OTHERS

CWP/13701/2025

AI Insights

The case revolves around a challenge to a notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer. The petitioner argued that the notice was improperly issued as per the notification dated 29.03.2022 by the Ministry of Finance, which mandated that such notices should only be issued through faceless assessment. The court examined precedents and found that the issuance of the notice by the Jurisdictional Assessing Officer was indeed contrary to the specified procedure, leading to the quashing of the notice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 671324 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 14-05-2025
• Assessment Year: misc
• Other Referred Cases: Jatinder Singh Bhangu Vs. Union of India, Jasjit Singh Vs. Union of India
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: YOGESH PUTNEY; VAIBHAV GUPTA
• Assessee Lawyers: VISHAV GUPTA; MAMTA GUPTA
• Keywords: Faceless assessment; Income Tax; Jurisdictional Assessing Officer; Notification by Ministry of Finance
• Section: 148

Judgement Text

"CWP-13701-2025 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Jogesh Kumar Bhatti Income Tax Officer, Ward 2 (1) REAC, Chandigarh and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vishav Bharti Gupta, Advocate, for the petitioner. Ms. Mamta for the petitioner. (through video conferencing). Mr. Yogesh Putney, Senior Standing Counsel, with Mr. Vaibhav Gupta, Advocate, for the Income Tax Department DEEPAK SIBAL Challenge made through dated 27.03.202 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 done because in terms of the notification issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by 2. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court: i. CWP India and others, 2025 (O&M) Sr. No.130 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13701 Date of Decision : Jogesh Kumar Bhatti Versus Income Tax Officer, Ward 2 (1) REAC, Chandigarh and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Vishav Bharti Gupta, Advocate, for the petitioner. Ms. Mamta Gupta, Advocate, for the petitioner. (through video conferencing). Mr. Yogesh Putney, Senior Standing Counsel, with Mr. Vaibhav Gupta, Advocate, for the Income Tax Department-respondents. *** DEEPAK SIBAL, J. (Oral) Challenge made through the instant petition is to the notice .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 done because in terms of the notification dated 29.03.2022 (Annexure P issued by the Ministry of Finance, Government of India, the impugned ould have been issued only by way of faceless assessment. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court: CWP-15745-2024, titled Jatinder Singh Bhangu India and others, decided on 19.07.2024; and Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 13701-2025 (O&M) Date of Decision : 14.05.2025 …Petitioner Income Tax Officer, Ward 2 (1) REAC, Chandigarh and others …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Vishav Bharti Gupta, Advocate, Mr. Yogesh Putney, Senior Standing Counsel, with respondents. the instant petition is to the notice ) 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 dated 29.03.2022 (Annexure P-2), issued by the Ministry of Finance, Government of India, the impugned way of faceless assessment. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- Jatinder Singh Bhangu Vs. Union of 9.07.2024; and VANDANA 2025.05.15 17:06 I attest to the accuracy and integrity of this document CWP-13701-2025 ii. CWP of India and others 3. Learned counsel for the respondents does not dispute the fact that the case of the petitioner through the aforesaid two judgments rendered by two different co Benches of this Court in 4. In the light of the above, in terms of the law laid down in Jatinder Singh dated 27.03.2025 (Annexure P Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law. 5. The May 14, 2025 vandana Whether speaking/reasoned : Whether reportable 2025 (O&M) CWP-21509-2023, titled Jasjit Singh of India and others, decided on 29.07.2024. Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in his through the aforesaid two judgments rendered by two different co Benches of this Court in Jatinder Singh Bhangu In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (supra) dated 27.03.2025 (Annexure P-1), issued by the Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law. The petition is allowed in the above terms. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE 5 ther speaking/reasoned : Yes/No Whether reportable : Yes/No Page 2 of 2 Jasjit Singh Vs. Union , decided on 29.07.2024. Learned counsel for the respondents does not dispute the fact is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different co-ordinate Jatinder Singh Bhangu and Jasjit Singh (supra). In the light of the above, in terms of the law laid down in (supra), the impugned notice ), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against petition is allowed in the above terms. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2025.05.15 17:06 I attest to the accuracy and integrity of this document "