GLENVIEW RESORTS KASAULI LLP vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 CHANDIGARH

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CWP/13565/2025HC Punjab & HaryanaPHHC01075110202513 May 2025Bench: 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 invalid. This decision was based on the law laid down in the two cited judgments of the same Court, Jatinder Singh Bhangu's case and Jasjit Singh's case. The Court found that the respondent did not dispute that these precedents applied to the present case. Consequently, the impugned notice was quashed. The respondent was granted liberty to proceed against the petitioner in accordance with law. No issue was expressly left undecided. The ratio decidendi is that a notice issued by a Jurisdictional Assessing Officer under Section 148, when faceless assessment is mandated by relevant notifications, is liable to be quashed.

What were the facts?

The petitioner, Glenview Resorts Kasauli LLP, challenged a notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961, by the Deputy Commissioner of Income Tax, Central Circle 1, Chandigarh. The primary contention was that the notice was issued by the Jurisdictional Assessing Officer, which was impermissible as per a notification dated 29.03.2022 from the Ministry of Finance, Government of India, mandating faceless assessment. The petitioner relied on two previous judgments of the High Court of Punjab & Haryana in support of their argument. The respondent did not dispute that the case was covered by these precedents.

What were the issues?

1. Whether the notice dated 28.03.2025, 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? (Question of law) Assessee's Contentions: The petitioner argued that the impugned notice was issued by the Jurisdictional Assessing Officer, which is contrary to the mandate of faceless assessment as stipulated in the notification dated 29.03.2022. They relied on the judgments 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), both decided by coordinate benches of this Court. Revenue's Contentions: The respondent did not dispute the fact that the petitioner's case was covered in their favour 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. 118 )

CWP No.13565 of 2025

Date of decision: 13.05.2025

Glenview Resorts Kasauli LLP Kasauli Resorts .....Petitioner

Versus

Deputy Commissioner of Income tax, Central Circle 1, Chandigarh

.....Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Salil Kapoor, Advocate and Mr. Sumit Lalchandani, Advocate for the petitioner.

Mr. Yogesh Putney, Senior Standing Counsel and

Mr. Vaibhav Gupta, Junior Standing Counsel for the respondent.

* * *

DEEPAK SIBAL, J. (Oral) (1)

Challenge made through the instant petition is to the notice dated 28.03.2025 (Annexure P-2) issued to the petitioner by the respondent 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-3), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment. SUNIL YADAV 2025.05.14 17:18 I attest to the accuracy and authenticity of this order. Chandigarh

CWP No.13565 of 2025

[2]

(2)

In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court :- (i) CWP No.15745 of 2024 - Jatinder Singh Bhangu Vs. Union of India and others, decided on 19.07.2024.

(ii) CWP No.21509 of 2023 - Jasjit Singh Vs. Union of India and others, decided on 29.07.2024.

(3)

Learned counsel for the respondent 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 28.03.2025 (Annexure P-2) issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondent to proceed against the petitioner in accordance with law. (5)

The petition is allowed in the above terms.

(DEEPAK SIBAL)

JUDGE

13.05.2025

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2025.05.14 17:18 I attest to the accuracy and authenticity of this order. Chandigarh

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