CWP-11026-2025 -1- 121 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11026-2025 DATE OF DECISION: 24.04.2025 SANDEEP GOEL ......PETITIONER Vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH AYKAR BHAWAN, CHANDIGARH .........RESPONDENT **** CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE HARPREET KAUR JEEWAN **** Present: Mr. Abhinav Narang, Advocate, with Mr. Parnika Singla, Advocate, for the petitioner. Mr. Yogesh Putney, Senior Standing Counsel, with Mr. Vaibhav Gupta, Advocate, for the Income Tax Department-respondent. ***** DEEPAK SIBAL, J. (ORAL) 1. Challenge made through the instant petition is to the notice dated 28.03.2025 (Annexure P-1) issued to the petitioner by the respondent under Section 148 of the Income Tax Act, 1961. 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-2), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment. Nitin 2025.05.05 14:17 I attest to the accuracy and integrity of this document CWP-11026-2025 -2- 2. 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. 3. Learned counsel for the respondent 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 separate 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 Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), the impugned notice dated 28.03.2025 (Annexure P-1), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondent to proceed against the petitioner in accordance with law. 5. The petition is allowed in the above terms. (DEEPAK SIBAL) JUDGE APRIL 24, 2025 (HARPREET KAUR JEEWAN) nitin JUDGE Whether Speaking Yes/No Whether Reportable Yes/No Nitin 2025.05.05 14:17 I attest to the accuracy and integrity of this document