IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ( Sr. No. 142 ) CWP No.14761 of 2025 Date of decision: 21.05.2025 Glenview Resorts Kasauli LLP Kasauli Resorts .....Petitioner Versus Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh .....Respondent CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Salil Kapoor, Advocate for the petitioner. Mr. Yogesh Putney, Senior Standing Counsel and Mr. Vaibhav Gupta, Junior Standing Counsel for the respondent-Income Tax Department. * * * DEEPAK SIBAL, J. (Oral) (1) Challenge in the instant writ petition is to demand notice dated 04.03.2024 (Annexure P-2) issued under Section 156 of the Income Tax Act, 1961 (for short - 1961 Act); penalty notices dated 04.03.2024 (Annexure P- 2) issued under Section 274 of the 1961 Act and assessment order dated 29.04.2025 (Annexure P-8) passed under Section 144 of the 1961 Act for AY 2021-2022. (2) 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-9), issued by the Ministry of Finance, Government SUNIL YADAV 2025.05.23 17:36 I attest to the accuracy and authenticity of this order. Chandigarh CWP No.14761 of 2025 [2] of India, the impugned notice could have been issued only by way of faceless assessment. (3) In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- (i) CWP No.15745 of 2024 - Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024 and (ii) CWP No.21509 of 2023 - Jasjit Singh vs. Union of India and others, decided on 29.07.2024. (4) Learned counsel for the respondent does not dispute the fact that the case of the petitioner is covered in its 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). (5) In the light of the above, the present petition is allowed in terms of Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), decided on 19.07.2024 and 29.07.2024, respectively. (DEEPAK SIBAL) JUDGE 21.05.2025 ( LAPITA BANERJI ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2025.05.23 17:36 I attest to the accuracy and authenticity of this order. Chandigarh