Punjab and Haryana High Court
CWP/12822/2025 of GURPARTAP SINGH MANN Vs INCOME TAX OFFICER WARD 2(1) CHANDIGARH AND OTHERS on 10 September 2026
HIGH COURT OF PUNJAB AND HARYANA AT Gurpartap Singh Mann Income Tax Officer Ward 2(1) Chandigarh and others CORAM:- Present: DEEPAK SIBAL 1. Challenge made through the instant petition is to the notice 27.03.2025 under Section 148 of the Income Tax Act, 1961. The primary ground of challenge raised
IN T
Gurpartap
Income Ta
CORAM:
Present:
DEEPAK
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1. Cha 27.03.2025 under Sect challenge issued by done beca 2), issued notice cou
2. In petitioner
(i) C of I
(ii) and
THE HIGH COURT OF PUNJA CHANDIGAR Singh Mann Versus ax Officer Ward 2(1) Chandigarh a
- HON'BLE MR. JUSTICE DE HON’BLE MS. JUSTICE LA Mr.Sanjiv Gupta, Advocate fo Mr.Kartik Bansal, Advocate for the petitioner. Mr.Vaibhav Gupta, Jr.Standin
K SIBAL, J. (Oral) allenge made through the instan 5 (Annexure P-1) issued to the tion 148 of the Income Tax Ac raised by the petitioner is that the Jurisdictional Assessing Off ause in terms of the notification by the Ministry of Finance, Gov uld have been issued only by way support of his afore submiss places reliance on the following CWP-15745-2024, titled Jatinde ndia and others, decided on 1 CWP-21509-2023, titled Jasjit d others, decided on 29.07.2024 AB AND HARYANA AT RH CWP-12822-2025 Date of Decision:- 06.05.2025 ...Petitioner and others Respondents EEPAK SIBAL APITA BANERJI or ng Counsel, for the respondents. nt petition is to the notice dated e petitioner by the respondents ct, 1961. The primary ground of the impugned notice has been ficer which could have not been dated 29.03.2022 (Annexure P- vernment of India, the impugned y of faceless assessment. sion, learned counsel for the two judgments of this Court:- er Singh Bhangu vs. Union 19.07.2024; and Singh vs. Union of India
4. r s
d s f n n - d e SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document
CWP-12822-2025
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’s and Jasjit Singh’s cases (supra).
4. In the light of the above, in terms of the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 27.03.2025 (Annexure P-1), 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
06.05.2025
(LAPITA BANERJI) sd
JUDGE Whether speaking/reasoned : Yes/No Whether Reportable
: Yes/No SUDHIR KUMAR 2025.05.09 13:50 I attest to the accuracy and integrity of this document