Punjab and Haryana High Court
CWP/21447/2025 of MOONLIGHT PROPERTIES PRIVATE LIMITED Vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS on 10 September 2026
HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.130 Moonlight Properties Pvt. Ltd. Assistant Commissioner Chandigarh and others CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Mr. Kartik Bansal Mr. Yogesh Mr. Vaibhav Gupta, for the DEEPAK SIBAL, J 1. Challenge made through the
IN THE HIGH
Sr. No.130
Moonlight Properti
Assistant Commissi
Chandigarh and oth
CORAM :
HON
HON
Present :
Mr. K
Mr. Y
Mr. V
for th
DEEPAK SIBAL, J
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1. Chall 22.03.2024 (Annex 148 of the Income petitioner is that th Officer which coul 29.03.2022 (Annex the impugned notic
2. In sup places reliance on th
(i) CW of Ind
(ii) CW and o
3. Learn case of the petitio H COURT OF PUNJAB & HARYA es Pvt. Ltd.
Versus ioner of Income Tax, hers
'BLE MR. JUSTICE DEEPAK SIB 'BLE MS. JUSTICE LAPITA BAN Kartik Bansal, Advocate, for the pet Yogesh Putney, Senior Standing Co Vaibhav Gupta, Junior Standing Co he Income Tax Department.
* * * * * J. (Oral) enge made through the instant xure P-1) issued to the petitioner b Tax Act, 1961. The primary gr he impugned notice has been issued ld have not been done because in xure P-2) issued by the Ministry o e could have been issued only by w pport of his afore submission, le he following two judgments of this WP-15745-2024, titled Jatinder Sin dia and others, decided on 19.07.20 WP-21509-2023, titled Jasjit Singh others, decided on 29.07.2024. ned counsel for the respondents d oner is covered in its favour by
ANA AT CHANDIGARH
CWP-21447-2025 Date of decision : 29.07.2025
.…. Petitioner
..... Respondents BAL NERJI titioner. ounsel, with unsel, petition is to the notice dated by the respondents under Section round of challenge raised by the d by the Jurisdictional Assessing n terms of the notification dated of Finance, Government of India, way of faceless assessment. earned counsel for the petitioner s Court:- ngh Bhangu vs. Union 024; and h vs. Union of India does not dispute the fact that the the law laid down through the SHAMSHER SINGH 2025.08.07 10:34 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-21447-2025
aforesaid two judgm in the cases of Jatin
4. In the Jatinder Singh Bha (Annexure P-1) issu liberty to the respon
5. The p
29.07.2025 shamsher
[ 2 ]
ments rendered by two different c nder Singh Bhangu and Jasjit Singh e light of the above, in terms of th ngu and Jasjit Singh (supra), the im ued by the Jurisdictional Assessing ndents to proceed against the petitio petition is allowed in the above term
Whether speaking/reasoned : Yes / No Whether reportable : Yes / No o-ordinate Benches of this Court h (supra). he law laid down in the cases of mpugned notice dated 22.03.2024 g Officer, is hereby quashed with oner in accordance with law. ms. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE o o SHAMSHER SINGH 2025.08.07 10:34 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh