JANG BAHADUR SHARMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/12900/2025HC Punjab & HaryanaPHHC01071570202507 May 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 28.03.2025, issued by the Jurisdictional Assessing Officer, was liable to be quashed. This decision was based on the law laid down in two previous judgments of the Court: Jatinder Singh Bhangu Vs. Union of India and Jasjit Singh Vs. Union of India. The Court found that the respondents did not dispute that the petitioner's case was covered by these precedents. Consequently, the notice was quashed with liberty to the respondents to proceed against the petitioner in accordance with law. The petition was allowed in these terms.

What were the facts?

The petitioner, Jang Bahadur Sharma, challenged a notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961, by the respondents, Income Tax Officer and others. The 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, mandating faceless assessments. The petitioner relied on two previous judgments of the Punjab & Haryana High Court in support of this argument. The respondents did not dispute that the petitioner's case was covered by these prior judgments.

What were the issues?

1. Whether a notice under Section 148 of the Income Tax Act, 1961, issued by the Jurisdictional Assessing Officer is valid, when a notification from the Ministry of Finance mandates faceless assessment for such notices? Assessee's contention: The notice is invalid because it was issued by the Jurisdictional Assessing Officer, contrary to the mandate of faceless assessment as per the notification dated 29.03.2022. Reliance was placed on the judgments in CWP-15745-2024 (Jatinder Singh Bhangu Vs. Union of India) and CWP-21509-2023 (Jasjit Singh Vs. Union of India). Revenue's contention: The revenue did not dispute the applicability of 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

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH

133

CWP-12900-2025

Date of Decision: 07.05.2025

JANG BAHADUR SHARMA

.......Petitioner

Versus

INCOME TAX OFFICER AND OTHERS .....Respondents

CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL

HON’BLE MS. JUSTICE LAPITA BANERJI

Present:- Mr. B.M. Monga, Advocate,

Mr. Rohit Kaura, Advocate, and

Mr. Rajiv Sharma, Advocate,

for the petitioner.

Mr. Yogesh Putney, Sr. Standing Counsel, and

Mr. Vaibhav Gupta, Jr. Standing Counsel,

for Income Tax Dept.

*****

DEEPAK SIBAL, J. (Oral)

1.

Challenge made through the instant petition is to the notice dated 28.03.2025 (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 Jurisdictional Assessing Officer which could not have 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:- PRINCE SAINI 2025.05.08 23:42 I attest to the accuracy and integrity of this document

CWP-12900-2025 -2-

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 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 Jatinder Singh Bhangu’s and Jasjit Singh’s cases (supra), the impugned notice dated 28.03.2025 (Annexure P-1) 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] 07.05.2025

JUDGE Prince

Whether speaking/reasoned: Yes/No

Whether reportable:

Yes/No PRINCE SAINI 2025.05.08 23:42 I attest to the accuracy and integrity of this document

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