Punjab and Haryana High Court
CWP/13430/2025 of M/S KRISHNA WASHED STONE CRUSHER 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.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,
IN THE HIGH
Sr. No.134
M/s Krishna Washe
Assistant Commissi
Central Circle-2, Ch
CORAM :
HON
HON
Present :
Mr.D
Mr.K
Mr.Y
Mr.V
for th
DEEPAK SIBAL, J
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1. Chall 08.03.2025 (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 ed Stone Crusher
Versus ioner of Income Tax handigarh and others 'BLE MR. JUSTICE DEEPAK SIB 'BLE MS. JUSTICE LAPITA BAN eepak Gupta, Advocate, for Kartik Bansal, Advocate, for the peti ogesh Putney, Senior Standing Cou aibhav Gupta, Junior Standing Cou he Income Tax Department.
* * * * * J. (Oral) enge made through the instant xure P-1) issued to the petitioner b e Tax Act, 1961. The primary gro 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-13430-2025 Date of decision : 12.05.2025
.…. Petitioner
..... Respondents BAL NERJI itioner. unsel, and
unsel, petition is to the notice dated by the respondents under Section ound 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 2025.05.13 19:53 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-13430-2025
aforesaid two judgm in the cases of Jatin
4. In the Jatinder Singh Bha (Annexure P-1), iss liberty to the respon
5. The p
12.05.2025 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 sued 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 08.03.2025 g Officer, is hereby quashed with oner in accordance with law. ms. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE o o SHAMSHER SINGH 2025.05.13 19:53 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh