GAURAV SINGH DHINSA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) CHANDIGARH AND OTHERS

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CWP/23934/2025HC Punjab & HaryanaPHHC01130883202520 August 2025Author: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI2 pages
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What did the High Court hold?

The High Court held that the impugned notice dated 23.06.2025, issued by the Jurisdictional Assessing Officer, was invalid. This decision was based on the law laid down in the cases of Jatinder Singh Bhangu and Jasjit Singh, which were relied upon by the petitioner. The Court noted that the respondents did not dispute that these judgments covered the petitioner's case. Consequently, the notice was quashed. The respondents were granted liberty to proceed against the petitioner in accordance with the law. The Court did not leave any issue undecided.

What were the facts?

The petitioner, Gaurav Singh Dhinsa, challenged a notice dated 23.06.2025 issued by the Assistant Commissioner of Income Tax under Section 148 of the Income Tax Act, 1961. The petitioner's primary contention was that the notice was issued by the Jurisdictional Assessing Officer, which was impermissible according to a notification dated 29.03.2022 from the Ministry of Finance, Government of India. This notification mandated that such notices be issued via faceless assessment. The respondents, represented by the Income Tax Department, did not dispute that the petitioner's case was covered by previous judgments of the High Court on this matter.

What were the issues?

1. Whether the notice dated 23.06.2025, issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer, is invalid in light of the notification dated 29.03.2022 mandating faceless assessment for such notices? (Question of law) Assessee's Contention: The petitioner argued that the notice was issued by the Jurisdictional Assessing Officer, which contravened the mandate of faceless assessment stipulated in the Ministry of Finance notification dated 29.03.2022. The petitioner relied on two High Court judgments: CWP-15745-2024 (Jatinder Singh Bhangu vs. Union of India and others) and CWP-21509-2023 (Jasjit Singh vs. Union of India and others). Revenue's Contention: The respondents did not dispute the petitioner's submission and acknowledged that the case was covered by the aforementioned judgments.

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 & HARYANA AT CHANDIGARH

Sr. No.136

CWP-23934-2025 Date of decision : 20.08.2025

Gaurav Singh Dhinsa

.…. Petitioner Versus Assistant Commissioner of Income Tax

Chandigarh and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Kartik Bansal, Advocate, for the petitioner.

Mr. Yogesh Putney, Senior Standing Counsel, with

Mr. Vidul Kapur, Junior Standing Counsel, and

Mr. Vaibhav Gupta, Junior Standing Counsel,

for the Income Tax Department.

* * * * * DEEPAK SIBAL, J. (Oral)

1.

Challenge made through the instant petition is to the notice dated 23.06.2025 (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 Juri ictional Assessing Officer which could have not been done because in terms of the notification dated 29.03.2022 (Annexure P-2) 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 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 SHAMSHER SINGH 2025.08.25 13:00 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

CWP-23934-2025

[ 2 ]

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 the cases of 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 23.06.2025 (Annexure P-1) issued by the Juri ictional 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

20.08.

2025

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2025.08.25 13:00 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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