CWP-21419-2025 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Jaswinder Singh Income Tax Officer, Ward CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Iqbal Roshan, Advocate, for the petitioner. Mr. for the respondent. (through video conferencing) DEEPAK SIBAL Challenge made through the instant petition is to the notice dated 22.04.2024 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 done because in terms of the notification Ministry of Finance, Government of India, the impugned notice been issued only by way of faceless assessment. 2. In support of his afore submission, learned counsel f petitioner places reliance on the following two judgments of this Court: i. CWP India and others, ii. CWP others 2025 (O&M) Sr. No.157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2141 Date of Decision : Jaswinder Singh Versus Officer, Ward-1, Punjab HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Iqbal Roshan, Advocate, for the petitioner. Mr. Ranvijay Singh, Advocate, for the respondent. (through video conferencing) *** DEEPAK SIBAL, J. (Oral) Challenge made through the instant petition is to the notice .04.2024 (Annexure P-1) issued to the petitioner by the respondents 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 done because in terms of the notification dated 29.03.2022 Ministry of Finance, Government of India, the impugned notice been issued only by way of faceless assessment. In support of his afore submission, learned counsel f petitioner places reliance on the following two judgments of this Court: CWP-15745-2024, titled Jatinder Singh Bhangu India and others, decided on 19.07.2024; and CWP-21509-2023, titled Jasjit Singh others, decided on 29.07.2024. Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 21419-2025 (O&M) Date of Decision : 29.07.2025 …Petitioner …Respondent DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Challenge made through the instant petition is to the notice ) issued to the petitioner by the respondents 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 dated 29.03.2022, issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- Jatinder Singh Bhangu Vs. Union of decided on 19.07.2024; and Jasjit Singh Vs. Union of India and VANDANA 2025.08.02 12:23 I attest to the accuracy and integrity of this document CWP-21419-2025 3. Learned counsel for the respondents does not dispute the fact that the case of the petitioner through the aforesaid two judgments rendered by two different co Benches of thi 4. In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu dated 22.04.2024 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. July 29, 2025 vandana Whether speaking/reasoned : Whether reportable 2025 (O&M) Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in his through the aforesaid two judgments rendered by two different co Benches of this Court in Jatinder Singh Bhangu In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu and Jasjit Singh (supra) .04.2024 (Annexure P-1), issued by the Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law. The petition is allowed in the above terms. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE 5 ther speaking/reasoned : Yes/No Whether reportable : Yes/No Learned counsel for the respondents does not dispute the fact is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different co-ordinate Jatinder Singh Bhangu and Jasjit Singh (supra). In the light of the above, in terms of the law laid down in (supra), the impugned notice ), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against The petition is allowed in the above terms. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2025.08.02 12:23 I attest to the accuracy and integrity of this document