Authority: High Court of Punjab & Haryana at Chandigarh
Order Date: 22 May 2025
Case Overview
- Petitioner: Amba Airlinks Private Limited
- Respondents: Assistant Commissioner of Income Tax Central Circle 2, Chandigarh and others
- Nature of Proceeding: Petition challenging a notice issued under Section 148 of the Income Tax Act, 1961.
- Notice Details: Notice dated 10.01.2025 (Annexure P‑1) issued by the Jurisdictional Assessing Officer.
- Grounds of Challenge: Petitioner argued that, per the notification dated 29.03.2022 (Annexure P‑2) issued by the Ministry of Finance, such notices must be issued through the faceless assessment system, not by a jurisdictional officer.
- Legal Precedents Cited:
1. Jatinder Singh Bhangu vs Union of India (CWP‑15745‑2024), decided 19.07.2024.
2. Jasjit Singh vs Union of India (CWP‑21509‑2023), decided 29.07.2024.
- Both judgments held that Section 148 notices issued by a jurisdictional assessing officer are invalid where the faceless assessment notification applies.
Final Outcome
- The Court, applying the principles from the cited judgments, quashed the impugned notice dated 10.01.2025.
- The petition was allowed.
- Respondents were granted liberty to proceed against the petitioner only in accordance with the law, i.e., through the faceless assessment mechanism.
Topics: Tax Assessment, Faceless Assessment, Legal Precedent