Anand Isher Educational Charitable Trust V. Union of India and others

CWP/29576/2024

AI Insights

The case involves the Anand Isher Educational Charitable Trust, which filed a Writ Petition against the Union of India and others concerning an assessment order. The primary legal issue raised was the issuance of a notice by the Jurisdictional Assessing Officer (JAO) instead of following the procedure under the new regime. This procedural challenge was previously addressed in a similar case, Jasjit Singh Vs. Union of India and Others. The High Court of Punjab and Haryana decided not to interfere with the ongoing appellate process and directed that the issue be considered by the Commissioner of Income Tax (Appeals), referencing the relevant judgment in Jasjit Singh for guidance.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 818344 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 07-11-2024
• Assessment Year: misc
• Other Referred Cases: Anand Isher Educational Charitable Trust Vs. Union of India and others, Jasjit Singh Vs. Union of India and Others
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: VARUN ISSAR
• Assessee Lawyers: TAJENDER JOSHI; MANPREET KANDA
• Keywords: Appellate Authority; Assessment Order; Income Tax; Legal Issue; Writ petition

Judgement Text

"CWP-29576- 249 IN THE HIGH COURT OF PUNJAB AND HARYANA AT Anand Isher Educational Charitable Trust Union of India and others CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. Tajender Joshi, Advocate and Mr. Manpreet Kanda, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel for the respondents/revenue. SANJEEV PRAKASH SHARMA, J.(Oral) 1. Admittedly, the assessee/petitioner has preferred an Appeal against the order of assessment which is pending before the Commissioner of Income Tax (Appeals). Learned counsel for the petitioner has submitted that the issue regarding the notice having been i (JAO) instead of the procedure under the new regime, is a legal issue which has been decided by this Court in Vs. Union of India and Others thereto, prayed that the present Writ Petition be allowed in the same terms. 2. We find that as the petitioner has already approached the appellate authority where Court to pass an order relating to the same issue which is before the -2024(O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Anand Isher Educational Charitable Trust Vs. Union of India and others **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Tajender Joshi, Advocate and Mr. Manpreet Kanda, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel for the respondents/revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) Admittedly, the assessee/petitioner has preferred an Appeal against the order of assessment which is pending before the Commissioner of Income Tax (Appeals). Learned counsel for the petitioner has submitted that the issue regarding the notice having been issued Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal issue which has been decided by this Court in CWP-21509 Vs. Union of India and Others. Learned counsel for the petitioner, in thereto, prayed that the present Writ Petition be allowed in the same terms. We find that as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this Court to pass an order relating to the same issue which is before the IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-29576-2024(O&M) Date of Decision: 07.11.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Mr. Tajender Joshi, Advocate and Mr. Manpreet Kanda, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Admittedly, the assessee/petitioner has preferred an Appeal against the order of assessment which is pending before the Commissioner of Income Tax (Appeals). Learned counsel for the petitioner has submitted that the issue ssued Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal issue which 21509-2023 titled as Jasjit Singh . Learned counsel for the petitioner, in view thereto, prayed that the present Writ Petition be allowed in the same terms. We find that as the petitioner has already approached the appellate Appeal is pending, it would not be appropriate for this Court to pass an order relating to the same issue which is before the 2024(O&M) .2024 Petitioner Admittedly, the assessee/petitioner has preferred an Appeal against the order of assessment which is pending before the Commissioner of Income Tax (Appeals). Learned counsel for the petitioner has submitted that the issue ssued Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal issue which Jasjit Singh view We find that as the petitioner has already approached the appellate Appeal is pending, it would not be appropriate for this Court to pass an order relating to the same issue which is before the RASHMI 2024.11.08 17:54 I attest to the accuracy and integrity of this document CWP-29576- concerned Appellate point before the jurisdiction in view of the judgment passed by this Court. 3. Granting the petitioner the aforesaid liberty, we do not propose to further entertain this Writ Petition and at the same time, we observe that the CIT(Appeals) will tak in Jasjit Singh 4. The Writ Petition is 5. All pending applications filed in this case shall stand accordingly. November 07, rashmi 1. Whether speaking/reasoned? 2. Whether reportable? -2024(O&M) 2 ppellate Authority. It is always open to the petitioner to argue point before the Appellate Authority including the jurisdiction in view of the judgment passed by this Court. Granting the petitioner the aforesaid liberty, we do not propose to further entertain this Writ Petition and at the same time, we observe that the CIT(Appeals) will take into consideration the judgment passed by this Court Jasjit Singh (Supra) for deciding the Appeal of the petitioner. The Writ Petition is disposed of in the aforementioned terms. All pending applications filed in this case shall stand (SANJEEV PRAKASH SHARMA 07, 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No uthority. It is always open to the petitioner to argue its uthority including the issue with regard to the jurisdiction in view of the judgment passed by this Court. Granting the petitioner the aforesaid liberty, we do not propose to further entertain this Writ Petition and at the same time, we observe that the e into consideration the judgment passed by this Court (Supra) for deciding the Appeal of the petitioner. in the aforementioned terms. All pending applications filed in this case shall stand disposed of SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No its issue with regard to the Granting the petitioner the aforesaid liberty, we do not propose to further entertain this Writ Petition and at the same time, we observe that the e into consideration the judgment passed by this Court disposed of RASHMI 2024.11.08 17:54 I attest to the accuracy and integrity of this document "