CWP/21457/2025 of RAHUL Vs INCOME TAX OFFICER WARD 3 PANCHKULA AND OTHERS on 10 September 2026

CWP-21457-2

IN THE Rahul Income Tax O

CORAM : H

H

Present : M

fo

M M fo

DEEPAK SIB

C dated 09.04.20 under Section challenge rais issued by the done because i issued by the notice could ha

2. In petitioner plac i. CWP India ii. CWP other 2025 (O&M) Sr. No.158

E HIGH COURT OF PUNJAB CHANDIGARH

CWP-2145 Date of De

Versus fficer, Ward-3, Panchkula and o

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Kartik Bansal, Advocate, or the petitioner. Mr. Varun Issar, Senior Standing Ms. Pridhi Sandhu, Advocate, or the respondent-Income Tax De *** BAL, J. (Oral)

Challenge made through the ins 025 (Annexure P-1) issued to the 148 of the Income Tax Act, 1 ed by the petitioner is that th Jurisdictional Assessing Office in terms of the notification dated Ministry of Finance, Governm ave been issued only by way of f n support of his afore submiss es reliance on the following two P-15745-2024, titled Jatinder S a and others, decided on 19.07.2 P-21509-2023, titled Jasjit Sin rs, decided on 29.07.2024.

B AND HARYANA AT H 57-2025 (O&M) ecision : 29.07.2025

…Petitioner

others

…Respondents AK SIBAL A BANERJI Counsel epartment. stant petition is to the notice e petitioner by the respondents 1961. The primary ground of e impugned notice has been er which could have not been d 29.03.2022 (Annexure P-2), ment of India, the impugned faceless assessment. sion, learned counsel for the o judgments of this Court:- Singh Bhangu Vs. Union of 2024; and gh Vs. Union of India and VANDANA 2025.08.02 12:23 I attest to the accuracy and integrity of this document

CWP-21457-2

3. L that the case o through the af Benches of thi

4. In Jatinder Sing dated 09.04.20 Officer, is here the petitioner i

5. T

July 29, 2025 vandana

Whether speak Whether repor 2025 (O&M) earned counsel for the responde of the petitioner is covered in his foresaid two judgments rendered is Court in Jatinder Singh Bhan n the light of the above, in ter gh Bhangu and Jasjit Singh ( 025 (Annexure P-1), issued by eby quashed with liberty to the r in accordance with law. he petition is allowed in the abov

(DEEPA

J (LAPIT

J

king/reasoned :

Yes/No rtable :

Yes/No ents does not dispute the fact s favour by the law laid down d by two different co-ordinate ngu and Jasjit Singh (supra). rms of the law laid down in (supra), the impugned notice y the Jurisdictional Assessing respondents to proceed against ve terms. AK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2025.08.02 12:23 I attest to the accuracy and integrity of this document