GLENVIEW VILLAS KASAULI vs. JOINT COMMISSONER OF INCOME TAX OSD CENTRAL CIRCLE 1 CHANDIGARH AND OTHERS

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CWP/15702/2025HC Punjab & HaryanaPHHC01086770202528 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 04.03.2024, issued by the Jurisdictional Assessing Officer, was invalid. This decision was based on the law laid down in the High Court's own previous judgments in Jatinder Singh Bhangu and Jasjit Singh. The Court found that the notification dated 29.03.2022, mandating faceless assessment for such notices, had not been followed. Consequently, the notice was quashed. The respondents were granted liberty to proceed against the petitioner in accordance with the law, implying they could issue a fresh notice following the correct procedure. The Court did not leave any issue undecided.

What were the facts?

The petitioner, Glenview Villas, Kasauli, challenged a notice dated 04.03.2024 issued by the Joint Commissioner of Income Tax, Central Circle-1, Chandigarh, 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 the petitioner, a notification dated 29.03.2022 from the Ministry of Finance mandated that such notices could only be issued through a faceless assessment procedure. The respondents, represented by the Senior Standing Counsel, did not dispute that the petitioner's case was covered by previous judgments of the High Court.

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 dated 29.03.2022 mandates issuance through a faceless assessment procedure? (Question of law) Assessee's Contentions: The petitioner argued that the impugned notice dated 04.03.2024 was invalid because it was issued by the Jurisdictional Assessing Officer. This action contravened the mandatory procedure stipulated by the Ministry of Finance's notification dated 29.03.2022, which required such notices to be issued via faceless assessment. The petitioner relied on two High Court judgments: CWP-15745-2024, Jatinder Singh Bhangu vs. Union of India and others (decided on 19.07.2024), and CWP-21509-2023, Jasjit Singh vs. Union of India and others (decided on 29.07.2024). Revenue's Contentions: The respondents did not dispute the petitioner's submissions and conceded that the case was covered by the aforementioned judgments of the High Court.

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 Sr. No.129 CWP-15702-2025 Date of decision: 28.05.2025 Glenview Villas, Kasauli First Floor Picadily Mall, Sector-34, Chandigarh ....Petitioner Versus Joint Commissioner of Income Tax, Central Circle-1, Chandigarh and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Ms. Ananya Kapoor, Advocate for Mr. Salil Kapoor, Advocate, for the petitioner. Mr. Varun Issar, Senior Standing Counsel with Ms. Pridhi Sandhu, Junior Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. Challenge made through the instant petition is to the notice dated 04.03.2024 (Annexure P-2) 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 have not been done because in terms of the notification dated 29.03.2022 (Annexure P-7), 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.

JYOTI SHARMA 2025.05.29 11:49 I attest to the accuracy and integrity of this document chandigarh

CWP-15702-2025 -2- 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 the cases of Jatinder Singh Bhangu and Jasjit Singh (supra), the impugned notice dated 04.03.2024 (Annexure P-2), 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) JUDGE May 28, 2025 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2025.05.29 11:49 I attest to the accuracy and integrity of this document chandigarh

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