CWP-13782-22025 (O&M) Sr. No.171 IN THEE HIGH COURT OF PUNJABB AND HARYANA AT CHANDIGARHH CWP-137882-2025 (O&M) Date of Deecision : 14.05.2025 Bhupinder Khaatri ……Petitioner Versus The Income Taax Officer, Ward 1 (1), Faridabaad and others ……Respondents CORAM : HHON’BLE MR. JUSTICE DEEPAAK SIBAL HHON’BLE MS. JUSTICE LAPITAA BANERJI Present : MMr. Kartik Bansal, Advocate, foor the petitioner. MMr.Varun Issar, Sr. Standing Couunsel and MMs. Pridhi Sandhu, Jr. Standing CCounsel, foor the Income Tax Department-reespondents. *** DEEPAK SIBBAL, J. (Oral) CChallenge made through the insstant petition is to the notice dated 30.03.20025 (Annexure P-1) issued to thee petitioner by the respondents under Section 148 of the Income Tax Act, 11961. The primary ground of challenge rais ed by the petitioner is that th e impugned notice has been issued by the Jurisdictional Assessing Officeer which could have not been done because iin terms of the notification datedd 29.03.2022 (Annexure P-2), issued by the Ministry of Finance, Governmment of India, the impugned notice could haave been issued only by way of ffaceless assessment. 2. Inn support of his afore submisssion, learned counsel for the petitioner plac es reliance on the following twoo judgments of this Court:-i. CWPP-15745-2024, titled Jatinder SSingh Bhangu Vs. Union of Indiaa and others, decided on 19.07.22024; and VANDANA 2025.05.15 17:07 Page 1 of 2 I attest to the accuracy and integrity of this document

CWP-13782-22025 (O&M) ii. CWPP-21509-2023, titled Jasjit Singh Vs. Union of India and otherrs, decided on 29.07.2024. 3. L earned counsel for the respondeents does not dispute the fact that the case oof the petitioner is covered in hiss favour by the law laid down through the afforesaid two judgments renderedd by two different co-ordinate Benches of thiis Court in Jatinder Singh Bhanngu and Jasjit Singh (supra). 4. Inn the light of the above, in terrms of the law laid down in Jatinder Singgh Bhangu and Jasjit Singh ((supra), the impugned notice dated 30.03.20025 (Annexure P-1), issued byy the Jurisdictional Assessing Officer, is hereeby quashed with liberty to the rrespondents to proceed against the petitioner iin accordance with law. 5. T he petition is allowed in the abovve terms. (DEEPAAK SIBAL) JJUDGE (LAPITTA BANERJI) JJUDGE May 14, 20255 vandana Whether speakking/reasoned : Yes/No Whether reporrtable : Yes/No VANDANA 2025.05.15 17:07 Page 2 of 2 I attest to the accuracy and integrity of this document

CWP-13782-22025 (O&M) Sr. No.171 IN THEE HIGH COURT OF PUNJABB AND HARYANA AT CHANDIGARHH CWP-137882-2025 (O&M) Date of Deecision : 14.05.2025 Bhupinder Khaatri ……Petitioner Versus The Income Taax Officer, Ward 1 (1), Faridabaad and others ……Respondents CORAM : HHON’BLE MR. JUSTICE DEEPAAK SIBAL HHON’BLE MS. JUSTICE LAPITAA BANERJI Present : MMr. Kartik Bansal, Advocate, foor the petitioner. MMr.Varun Issar, Sr. Standing Couunsel and MMs. Pridhi Sandhu, Jr. Standing CCounsel, foor the Income Tax Department-reespondents. *** DEEPAK SIBBAL, J. (Oral) CChallenge made through the insstant petition is to the notice dated 30.03.20025 (Annexure P-1) issued to thee petitioner by the respondents under Section 148 of the Income Tax Act, 11961. The primary ground of challenge rais ed by the petitioner is that th e impugned notice has been issued by the Jurisdictional Assessing Officeer which could have not been done because iin terms of the notification datedd 29.03.2022 (Annexure P-2), issued by the Ministry of Finance, Governmment of India, the impugned notice could haave been issued only by way of ffaceless assessment. 2. Inn support of his afore submisssion, learned counsel for the petitioner plac es reliance on the following twoo judgments of this Court:-i. CWPP-15745-2024, titled Jatinder SSingh Bhangu Vs. Union of Indiaa and others, decided on 19.07.22024; and VANDANA 2025.05.15 17:07 Page 1 of 2 I attest to the accuracy and integrity of this document

CWP-13782-22025 (O&M) ii. CWPP-21509-2023, titled Jasjit Singh Vs. Union of India and otherrs, decided on 29.07.2024. 3. L earned counsel for the respondeents does not dispute the fact that the case oof the petitioner is covered in hiss favour by the law laid down through the afforesaid two judgments renderedd by two different co-ordinate Benches of thiis Court in Jatinder Singh Bhanngu and Jasjit Singh (supra). 4. Inn the light of the above, in terrms of the law laid down in Jatinder Singgh Bhangu and Jasjit Singh ((supra), the impugned notice dated 30.03.20025 (Annexure P-1), issued byy the Jurisdictional Assessing Officer, is hereeby quashed with liberty to the rrespondents to proceed against the petitioner iin accordance with law. 5. T he petition is allowed in the abovve terms. (DEEPAAK SIBAL) JJUDGE (LAPITTA BANERJI) JJUDGE May 14, 20255 vandana Whether speakking/reasoned : Yes/No Whether reporrtable : Yes/No VANDANA 2025.05.15 17:07 Page 2 of 2 I attest to the accuracy and integrity of this document