PR COMMISSIONER OF INCOME TAX PANCHKULA vs. HARMIT KAUR

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ITA/217/2026HC Punjab & HaryanaPHHC01069549202614 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue regarding the validity of a notice under Section 148 of the Income Tax Act, 1961, when not issued by a faceless Assessing Officer, stands conclusively decided in favour of the respondent-assessee by a previous judgment of the same Court dated 10.09.2026 in CWP-15791-2024 (Jyoti Sareen Vs. Union of India and others). Following the precedent laid down in Jyoti Sareen's case, the present appeal filed by the Revenue is dismissed. The operative direction is the dismissal of the appeal.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (Revenue) has filed the present appeal against the order dated 15.10.2025 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh. The ITAT had decided the matter in favour of the respondent-assessee, Harmit Kaur. The primary ground for the ITAT's decision was that the notice under Section 148 of the Income Tax Act, 1961, which was challenged by the assessee, had not been issued by a faceless Assessing Officer. The appeal is before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the notice under Section 148 of the Income Tax Act, 1961, issued by a non-faceless Assessing Officer, is valid? (Question of law) Assessee's Contention: The assessee argued that the notice under Section 148 was not issued by a faceless Assessing Officer, which rendered it invalid. The ITAT accepted this contention. Revenue's Contention: The judgment does not record any specific contentions made by the Revenue before the High Court. However, the Revenue is appealing the ITAT's order, implying disagreement with the ITAT's finding regarding the validity of the notice.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 191 ITA-217-2026 (O&M) Date of Decision: 14.09.2026 Pr. Commission of Income Tax Panchkula ....Appellant Versus Harmit Kaur ....Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rana Gurtej Singh, Jr. Standing Counsel for the appellant. ***** DEEPAK SIBAL

, J (ORAL)

1.

Through the impugned order dated 15.10.2025, the Income Tax Appellate Tribunal, Chandigarh (for short – ITAT) decided the matter in favour of the respondent-assessee on the ground that the notice under Section 148 of the Income Tax Act, 1961 (for short – the Act) impugned by the respondent-assessee had not been issued by the faceless Assessing Officer. 2. The afore issue stands conclusively decided in favour of the respondent-assessee by a judgment of this Court dated 10.09.2026 passed in CWP-15791-2024 – Jyoti Sareen Vs. Union of India and others. 3. In the light of law laid down in Jyoti Sareen’s case (supra), the present appeal is dismissed. (DEEPAK SIBAL) JUDGE

(SUNISH BINDLISH) 14.09.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.09.18 16:08 I attest to the accuracy and integrity of this document Chandigarh

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