Authority: High Court of Punjab & Haryana at Chandigarh
Order Date: 11 July 2025
Case Overview
- Petitioner: Patna Sahib Charitable Educational Trust.
- Respondents: Income Tax Officer, Exemptions Ward, Chandigarh and others.
- Dispute centered on a notice issued under Section 148 of the Income Tax Act, 1961, dated 16 April 2024, by the Jurisdictional Assessing Officer.
- Petitioner contended that, pursuant to the Ministry of Finance notification dated 29 March 2022, such notices must be issued through the faceless assessment system, not by a jurisdictional officer.
- Reliance was placed on two earlier judgments of this Court: Jatinder Singh Bhangu v. Union of India (decided 19 July 2024) and Jasjit Singh v. Union of India (decided 29 July 2024), both holding that Section 148 notices must follow the faceless assessment procedure.
Observations
- The Court accepted that the notice was issued contrary to the 2022 notification and the precedent set by the cited judgments.
- Consequently, the notice dated 16 April 2024 is quashed.
- Respondents are directed to pursue any further action against the petitioner in accordance with the applicable law, i.e., through the faceless assessment mechanism.
Final Outcome
- The petition is allowed in the terms above; the Section 148 notice is set aside.
Topics: Tax Law, Faceless Assessment