Meenakshi v. Income Tax Officer And ORS

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH CWP-11681-2025 Date of Decision: 08.05.2025 MEENAKSHI .......PETITONER

Versus

CWP-11681-2025 INCOME TAX OFFICER AND ORS .....RESPONDENTS

CORAM:

HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Nikhil Goyal, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel for Income Tax Dept. (Through Video Conferencing) ***** DEEPAK SIBAL, J. (Oral) 1.

Challenge made through the instant petition is to the notice dated 26.03.2025 (Annexure P-2) 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 not have been done because in terms of the notification dated 29.03.2022 (Annexure P-3), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment. 2.

In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- i.

CWP-15745-2024, titled Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024; and PRINCE SAINI 2025.05.13 07:21 I attest to the accuracy and integrity of this document

CWP-11681-2025 -2ii.

CWP-21509-2023, titled Jasjit Singh Vs. Union of India and others, decided on 29.07.2024.

3.

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). 4.

In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu's and Jasjit Singh's cases (supra), the impugned notice dated 26.03.2025 (Annexure P-2) issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law. 5.

The petition is allowed in the above terms.

[DEEPAK SIBAL] JUDGE [LAPITA BANERJI] 08.05.2025 JUDGE Prince Whether speaking/reasoned:

Yes/No Whether reportable:

Yes/No PRINCE SAINI 2025.05.13 07:21 I attest to the accuracy and integrity of this document