Summary
- The Punjab and Haryana High Court has dismissed the Revenue's appeal, upholding the ITAT's decision to quash a Section 148 notice issued by the Jurisdictional Assessing Officer.
- The Revenue raised six substantial questions of law, but the Court found them already addressed against it in Jyoti Sareen Vs. Union of India, decided on September 10, 2026.
- Key arguments included jurisdiction issues and reliance on various High Court decisions regarding faceless reassessment procedures.
- This ruling reinforces the precedent set in Jyoti Sareen, impacting future assessments under the Income Tax Act.
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