Punjab-Haryana High Court
Kapil Bhardwaj vs Union Of India And Others on 24 December, 2025
Author: Deepak Sibal
Bench: Deepak Sibal
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Sr. No.124
CWP-39224-2025
Date of decision: 24.12.2025
Kapil Bhardwaj ....Petitioner
Versus
Union of India and others ....Respondents
CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR
Present: Mr. Nitish Bansal, Advocate
for the petitioner.
Ms. Urvashi Dhugga, Sr. Standing Counsel
Mr. Vidul Kapoor, Jr. Standing Counsel
for the respondents.
* * *
DEEPAK SIBAL, J. (Oral)
1. Learned counsel for the petitioner restricts his claim only to the challenge to the notice dated 30.03.2025 (Annexure P-3) issued to the petitioner by the respondents under Section 148 of the Income Tax Act, 1961.
2. 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-1), issued by the Ministry of Finance, Government of India, the impugned notice could have been issued only by way of faceless assessment.
1 of 2 ::: Downloaded on - 25-12-2025 20:09:28 ::: CWP-39224-2025 -2-
3. 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.
4. 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).
5. 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-3), issued by the Jurisdictional Assessing Officer, is hereby quashed with liberty to the respondents to proceed against the petitioner in accordance with law.
6. The petition is allowed in the above terms.
(DEEPAK SIBAL) JUDGE (YASHVIR SINGH RATHOR) JUDGE December 24, 2025 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No 2 of 2 ::: Downloaded on - 25-12-2025 20:09:30 :::