IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.132 Malkeet Singh Union of India and CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Mr. M. S. Kanda Mr. Yogesh Mr. Vidul Kapoor, Junior Sanding Counsel and Mr. Vaibhav Gupta, for the DEEPAK SIBAL, J 1. Challenge made through the in 31.03.2025 (Annexure P 148 of the Income Tax A petitioner is that the impugned notice ha Officer which could have not been 28.03.2022 (Annexure P the impugned notice could have been issued only by way of faceless 2. In support of his afore subm places reliance on the following two judgments of this Court: (i) CWP of India and others (ii) CWP and others 3. Learned counsel for the respon case of the petitioner is covered in IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Versus and others HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI M. S. Kanda, Advocate, for the petitioner Yogesh Putney, Senior Standing Counsel, with Vidul Kapoor, Junior Sanding Counsel and Vaibhav Gupta, Junior Standing Counsel for the Income Tax Department. * * * * * DEEPAK SIBAL, J. (Oral) Challenge made through the instant petition is to (Annexure P-1) issued to the petitioner by the respondents 148 of the Income Tax Act, 1961. The primary ground of at the impugned notice has been issued by the ficer which could have not been done because in terms of the notification d (Annexure P-2) issued by the Ministry of Finance, Go notice could have been issued only by way of faceless In support of his afore submission, learned counsel for the places reliance on the following two judgments of this Court: (i) CWP-15745-2024, titled Jatinder Singh Bhangu of India and others, decided on 19.07.2024; (ii) CWP-21509-2023, titled Jasjit Singh vs. Union of India and others, decided on 29.07.2024. Learned counsel for the respondents does not dispute the fact case of the petitioner is covered in his favour by the law laid down IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21664-2025 Date of decision : 30.07.2025 .…. Petitioner ..... Respondents HON'BLE MR. JUSTICE DEEPAK SIBAL LAPITA BANERJI , Advocate, for the petitioner. Putney, Senior Standing Counsel, with Vidul Kapoor, Junior Sanding Counsel and Standing Counsel, stant petition is to the notice dated e petitioner by the respondents under Section The primary ground of challenge raised by the issued by the Jurisdictional Assessing done because in terms of the notification dated issued by the Ministry of Finance, Government of India, notice could have been issued only by way of faceless assessment. ission, learned counsel for the petitioner places reliance on the following two judgments of this Court:- Jatinder Singh Bhangu vs. Union , decided on 19.07.2024; and Jasjit Singh vs. Union of India dents does not dispute the fact that the favour by the law laid down through the SHAMSHER SINGH 2025.08.05 14:16 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh CWP-21664-2025 aforesaid two judgments render in the cases of Jatinder Singh Bhangu 4. In the light of the above, in te Jatinder Singh Bhangu and Jasj (Annexure P-1) issued by the Jurisdictional liberty to the respondents to 5. The petition is allowed 30.07.2025 shamsher [ 2 ] aforesaid two judgments rendered by two different co Jatinder Singh Bhangu and Jasjit Singh In the light of the above, in terms of the law laid down in the Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned ) issued by the Jurisdictional Assessing Officer, liberty to the respondents to proceed against the petitioner in accordance with law. The petition is allowed in the above terms. Whether speaking/reasoned : Yes / No Whether reportable : Yes / No ed by two different co-ordinate Benches of this Court Jasjit Singh (supra). rms of the law laid down in the cases of (supra), the impugned notice dated 31.03.2025 Assessing Officer, is hereby quashed with proceed against the petitioner in accordance with law. in the above terms. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] JUDGE Yes / No Yes / No SHAMSHER SINGH 2025.08.05 14:16 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh