FAKEERA SINGH V. UNION OF INDIA AND OTHERS

CWP/34036/2024

AI Insights

The case involves a petitioner who has appealed against an order of assessment, which is currently pending before the Commissioner of Income Tax (Appeals). The core legal issue raised pertains to the procedural correctness of a notice issued by the Jurisdictional Assessing Officer (JAO) under the new regime. This issue has been previously addressed in similar cases, specifically Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India and others. The petitioner sought the court's intervention to resolve this procedural dispute, citing the precedents set by these cases. However, the court decided not to interfere at this stage, emphasizing the importance of allowing the appellate authority to first address the issue.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 725097 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 17-12-2024
• Assessment Year: misc
• Other Referred Cases: Jasjit Singh vs. Union of India, Jatinder Singh Bhangu vs. Union of India and others
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: VARUN ISSAR
• Assessee Lawyers: MANPREET KANDA
• Keywords: Assessment Order; Income Tax; Jurisdictional Assessing Officer; New regime; Writ petition

Judgement Text

"CWP-34036-2024 (O&M) 151 IN THE HIGH COURT OF PUNJAB AND HARYANA AT FAKEERA SINGH UNION OF INDIA AND OTHERS CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. for the petitioner. Mr. for the respondents/Revenue. SANJEEV PRAKASH SHARMA, J.(Oral) 1. Admittedly, the 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 Officer (JAO) instead of the procedure under the new regime, is a legal issue which has been decided by this titled as Jasjit Singh vs. Union of India and 29.07.2024, and by the Coordinate Bench in titled as Jatinder Singh Bhangu vs. Union of India and others on 19.07.2024 that the present Writ Petit 2. Notice of motion. 3. Mr. Varun Issar respondents/Revenue 2024 (O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH FAKEERA SINGH Vs. UNION OF INDIA AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Manpreet Singh Kanda, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) Admittedly, the 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 egarding the notice having been issued Officer (JAO) instead of the procedure under the new regime, is a legal issue which has been decided by this Court in titled as Jasjit Singh vs. Union of India and 29.07.2024, and by the Coordinate Bench in titled as Jatinder Singh Bhangu vs. Union of India and others on 19.07.2024. Learned counsel for the petitioner, in view thereto, prayed that the present Writ Petition be allowed in the same terms. Notice of motion. Varun Issar, Sr. Standing Counsel respondents/Revenue. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-34036-2024 (O&M) Date of Decision: 17.12.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH , Advocate Sr. Standing Counsel Admittedly, the 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 egarding the notice having been issued by Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others, decided on 29.07.2024, and by the Coordinate Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others, decided . Learned counsel for the petitioner, in view thereto, prayed ion be allowed in the same terms. Sr. Standing Counsel accepts notice on behalf of (O&M) .2024 Petitioner s Admittedly, the 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 Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal CWP No.21509 of 2023 , decided on CWP No.15745 of 2024 , decided . Learned counsel for the petitioner, in view thereto, prayed accepts notice on behalf of MOHIT GOYAL 2024.12.17 17:55 I attest to the accuracy and integrity of this document CWP-34036-2024 (O&M) 4. 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 concerned Appellate Authority. It is alway argue his regard to the jurisdiction in view of the judgment above. 5. Granting entertain this Writ Petition and at the same time, we observe that the CIT (Appeals) will take into consideration the judgment in Jasjit Singh the appeal of the petitioner. 6. The Writ Petition is 7. It is made clear that no recovery proceedings shall be initiated against the petitioner till the appeal is decided this Court in 8. All pending applications also stand disposed of accordingly. December 17, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 2 of 2 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 concerned Appellate Authority. It is alway his point before the Appellate Authority including the issue with regard to the jurisdiction in view of the judgment Granting aforesaid liberty to the petitioner, we do not propose to furthe entertain this Writ Petition and at the same time, we observe that the CIT (Appeals) will take into consideration the judgment Jasjit Singh (Supra) and Jatinder Singh Bhangu ppeal of the petitioner. The Writ Petition is disposed of in the aforementioned terms. It is made clear that no recovery proceedings shall be initiated against the petitioner till the appeal is decided, keeping in view the law as settled by this Court in Jasjit Singh (Supra) and Jatinder Singh Bhangu All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No 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 concerned Appellate Authority. It is always open to the petitioner to point before the Appellate Authority including the issue with regard to the jurisdiction in view of the judgments passed by this Court as the petitioner, 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 judgments passed by this Court Jatinder Singh Bhangu (supra) for deciding in the aforementioned terms. It is made clear that no recovery proceedings shall be initiated against the , keeping in view the law as settled by atinder Singh Bhangu (supra). All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No 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 s open to the petitioner to point before the Appellate Authority including the issue with as r entertain this Writ Petition and at the same time, we observe that the CIT passed by this Court for deciding It is made clear that no recovery proceedings shall be initiated against the , keeping in view the law as settled by MOHIT GOYAL 2024.12.17 17:55 I attest to the accuracy and integrity of this document "