Karambir Singh Nalwa Vs ACIT (Punjab & Haryana High Court)
The petitioner challenged a notice dated 30.03.2025 issued under Section 148 of the Income Tax Act, 1961, arguing that it was invalidly issued by the Jurisdictional Assessing Officer. According to the petitioner, the Ministry of Finance notification dated 29.03.2022 mandated that such notices should only be issued through the faceless assessment process. The petitioner relied on two previous Punjab & Haryana High Court judgments—Jatinder Singh Bhangu (CWP-15745-2024) and Jasjit Singh (CWP-21509-2023)—which supported the position that notices in similar circumstances must follow the faceless assessment procedure. The respondents did not dispute that the petitioner’s case fell within the scope of these earlier rulings. Applying the principles established in these precedents, the Court held that the notice issued by the Jurisdictional Assessing Officer was invalid. Consequently, the notice dated 30.03.2025 was quashed, while granting the respondents liberty to take further action against the petitioner in accordance with the law. The petition was allowed in these terms.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
1. Challenge made through the instant petition is to the notice dated 30.03.2025 (Annexure P-1) 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 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 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 30.03.2025 (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.
The petition is allowed in the above terms.
