Spray Engineering Devices Limited v. Deputy Commissioner Of Income Tax And Others

1.

Challenge in the instant writ petition is to notice dated 22.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short "1961 Act"); order dated 30.03.2025 issued under Section 147 of the 1961 Act and notice of demand dated 30.03.2025 issued under Section 156 of the 1961 Act and penalty show cause notices dated 30.03.2025, for AY 2022-2023.

2.

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-3), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.

NISHA 2025.05.08 11:50 I attest to the accuracy and integrity of this document

3.

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 (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India and others, decided on 29.07.2024.

4.

Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in its 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's and Jasjit Singh's case (supra).

5.

In the light of the above, the present petition is allowed in terms of Jatinder Singh Bhangu's and Jasjit Singh's cases (supra), decided on 19.07.2024 and 29.07.2024, respectively. NISHA 2025.05.08 11:50 I attest to the accuracy and integrity of this document