IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.140 CWP-23208-2025 Date of decision: 11.08.2025 Sandeep Kumar Narula ....Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Ms. Urvi Khanna, Advocate for Mr. Sandeep Goyal, Advocate, for the petitioner. Mr. Yogesh Putney, Sr. Standing Counsel Mr. Vaibhav Gupta, Jr. Standing Counsel Mr. Vidul Kapoor, Jr. Standing Counsel, for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner restricts her claim only to the challenge to notice dated 10.06.2025 (Annexure P-4) 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 done because in terms of the notification 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. 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 JYOTI SHARMA 2025.08.19 12:19 I attest to the accuracy and integrity of this document chandigarh CWP-23208-2025 -2- 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 respondents 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 different co-ordinate Benches of this Court in Jatinder Singh Bhangu and Jasjit Singh (supra). 4. In the light of the above, in terms of the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 10.06.2025 (Annexure P-4), issued by the Jurisdictional Assessing 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. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE August 11, 2025 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2025.08.19 12:19 I attest to the accuracy and integrity of this document chandigarh