M/S KRISHNA WASHED STONE CRUSHER V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

CWP/13430/2025

AI Insights

The case involves M/s Krishna Washed Stone Crusher challenging 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 Ministry of Finance's notification, which required such notices to be issued only through faceless assessment. The court referenced two previous judgments, Jatinder Singh Bhangu vs. Union of India and Jasjit Singh vs. Union of India, which supported the petitioner's stance. The respondents did not contest the applicability of these precedents, leading to the quashing of the notice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 747292 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 12-05-2025
• 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: DEEPAK GUPTA; KARTIK BANSAL
• Keywords: Faceless assessment; Jurisdictional Assessing Officer; Impugned notice
• Section: 148

Judgement Text

" IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.134 M/s Krishna Washed Stone Crusher Assistant Commissioner of Income Central Circle-2, Chandigarh and others CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Mr.Deepak Gupta, Advocate, for Mr.Kartik Bansal Mr.Yogesh Putney, Senior Standing Counsel, and Mr.Vaibhav Gupta, for the Income Tax Department. DEEPAK SIBAL, J 1. Challenge made through the in 08.03.2025 (Annexure P 148 of the Income Tax A petitioner is that the imp Officer which could have not been 29.03.2022 (Annexure P the impugned notice could have 2. In support of his afore subm places reliance on the following two judgments of this Court: (i) CWP of India a (ii) CWP and others 3. Learned counsel for the respon case of the petitioner is covered in IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH M/s Krishna Washed Stone Crusher Versus Assistant Commissioner of Income Tax 2, Chandigarh and others HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Mr.Deepak Gupta, Advocate, for Kartik Bansal, Advocate, for the petitioner. Mr.Yogesh Putney, Senior Standing Counsel, and Mr.Vaibhav Gupta, Junior Standing Counsel, for the Income Tax Department. * * * * * DEEPAK SIBAL, J. (Oral) Challenge made through the instant petition is to the notice (Annexure P-1) issued to the petitioner by the respondents 148 of the Income Tax Act, 1961. The primary ground of at the impugned notice has been issued by the Jurisdictional Assessing ficer which could have not been done because in terms of the notification d (Annexure P-2) issued by the Ministry of Finance, Go notice could have been issued only by way of faceless assessment. In support of his afore submission, learned counsel for the places reliance on the following two judgments of this Court: (i) CWP-15745-2024, titled Jatinder Singh Bhangu of India and others, decided on 19.07.2024; and (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India and others, decided on 29.07.2024. Learned counsel for the respondents does not dispute the fact case of the petitioner is covered in its favour by the law laid down IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-13430-2025 Date of decision : 12.05.2025 .…. Petitioner Tax ..... Respondents HON'BLE MR. JUSTICE DEEPAK SIBAL LAPITA BANERJI , Advocate, for the petitioner. Mr.Yogesh Putney, Senior Standing Counsel, and Junior Standing Counsel, stant petition is to the notice dated e petitioner by the respondents under Section ct, 1961. The primary ground of challenge raised by the issued by the Jurisdictional Assessing done because in terms of the notification dated issued by the Ministry of Finance, Government of India, been issued only by way of faceless assessment. ission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- Jatinder Singh Bhangu vs. Union , decided on 19.07.2024; and Jasjit Singh vs. Union of India dents does not dispute the fact that the by the law laid down through the SHAMSHER SINGH 2025.05.13 19:53 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-13430-2025 aforesaid two judgments render in the cases of Jatinder Singh Bhangu 4. In the light of the above, in te Jatinder Singh Bhangu and Jasjit Singh (Annexure P-1), issued by the Jurisdictional liberty to the respondents to 5. The petition is allowed in the above terms. 12.05.2025 shamsher [ 2 ] aforesaid two judgments rendered by two different co Jatinder Singh Bhangu and Jasjit Singh In the light of the above, in terms of the law laid down in the Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned ), issued by the Jurisdictional Assessing Officer, is hereby quashed wit liberty to the respondents to proceed against the petitioner in accordance with The petition is allowed in the above terms. Whether speaking/reasoned : Yes / No Whether reportable : Yes / No ed by two different co-ordinate Benches of this Court Jasjit Singh (supra). rms of the law laid down in the cases of (supra), the impugned notice dated 08.03.2025 Assessing Officer, is hereby quashed with proceed against the petitioner in accordance with law. The petition is allowed in the above terms. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE Yes / No Yes / No SHAMSHER SINGH 2025.05.13 19:53 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh "