VIKAS GARG vs. INCOME TAX OFFICER AND OTHERS

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CWP/22554/2025HC Punjab & HaryanaPHHC01122035202505 August 20252 pages
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What did the High Court hold?

The High Court held that the impugned notice dated 25.06.2025, issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, 1961, was liable to be quashed. This decision was based on the precedent set by two earlier judgments of the same Court in Jatinder Singh Bhangu's case and Jasjit Singh's case. The Court found that the respondents-Income Tax Department did not dispute that the petitioner's case was covered by the law laid down in those judgments. Consequently, the Court quashed the impugned notice, while granting liberty to the respondents to proceed against the petitioner in accordance with the law. The petition was allowed in these terms.

What were the facts?

The petitioner, Vikas Garg, challenged a notice dated 25.06.2025 issued under Section 148 of the Income Tax Act, 1961. The challenge was based on the ground that the notice was issued by the Jurisdictional Assessing Officer, which was impermissible according to a notification dated 29.03.2022 issued by the Ministry of Finance. The petitioner contended that such notices could only be issued through a faceless assessment system. The petitioner relied on two previous judgments of the High Court in support of their submission. The respondents, the Income Tax Department, did not dispute that the petitioner's case was covered by the aforementioned judgments.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer is valid, given the notification dated 29.03.2022 issued by the Ministry of Finance mandating faceless assessment, and thus whether the impugned notice is liable to be quashed? Assessee's Contention: The petitioner argued that the impugned notice, issued by the Jurisdictional Assessing Officer, was invalid because the Ministry of Finance's notification dated 29.03.2022 stipulated that such notices could only be issued through a faceless assessment system. The petitioner relied on the High Court's decisions in CWP No.15745 of 2024 (Jatinder Singh Bhangu Vs. Union of India and others) and CWP No.21509 of 2023 (Jasjit Singh Vs. Union of India and others). Revenue's Contention: The respondents did not dispute the petitioner's contention and acknowledged that their case was covered by the judgments cited by the petitioner.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[129]

Vikas Gar

Income T

Coram :

Present:

DEEPAK

[1] dated 25.0 under Sec challenge by the Ju because in by the Mi have been [2] petitioner

IN THE HIGH COURT OF P AT CHANDIGA

CWP-225 Date of D

rg

versus ax Officer and others HON’BLE MR. JUSTICE D HON’BLE MR. JUSTICE S Mr. B.M. Monga, Advocate a for the petitioner. Mr. Yogesh Putney, Senior S Kapoor, Junior Standing Cou Junior Standing Counsel for t Department. *** K SIBAL, J. (ORAL) Challenge made through th 06.2025 (Annexure P-1) issued t 554-2025 Decision : 05.08.2025

…Petitioner

….Respondents DEEPAK SIBAL SUBHAS MEHLA and Mr. Rohit Kaura, Advocate Standing Counsel, Mr. Vidul unsel and Mr. Vaibhav Gupta, the respondents-Income Tax e instant petition is to the not to the petitioner by the responde Act, 1961. The primary ground he impugned notice has been issu which could not have been do 29.03.2022 (Annexure P-3), issu of India, the impugned notice co assessment. bmission, learned counsel for g two judgments of this Court :- 24 - Jatinder Singh Bhangu nd others, decided on tice ents d of ued one ued ould the RAJNEESH SHARMA 2025.08.08 18:18 I attest to the accuracy and integrity of this document

CWP-22554-2025

-2-

(ii) CWP No.21509 of 2023 - Jasjit Singh Vs. Union of

India and others, decided on 29.07.2024. [3]

Learned counsel for the respondents-Income Tax Department 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’s and Jasjit Singh’s cases (supra). [4]

In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), the impugned notice dated 25.06.2025 (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

(SUBHAS MEHLA)

JUDGE

05.08.

2025 ‘R. Sharma'

Whether speaking/ reasoned : Yes/No Whether reportable

: Yes/No

RAJNEESH SHARMA 2025.08.08 18:18 I attest to the accuracy and integrity of this document

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