Gaganjit Kaur V. National E-Assessment Centre

CWP/30646/2024

AI Insights

The case involves Gaganjit Kaur, the petitioner, who has filed a Writ Petition against the National E-Assessment Centre and others, concerning an order of assessment. The petitioner had already appealed the assessment order, which was pending before the Commissioner of Income Tax (Appeals). The legal contention raised was about the issuance of a notice by the Jurisdictional Assessing Officer (JAO) instead of following the new procedural regime. This legal issue had been previously addressed in similar cases, specifically Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India. The court decided not to interfere with the ongoing appellate process and advised the petitioner to present her case before the appellate authority, which would consider the relevant precedents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 687998 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 13-11-2024
• Assessment Year: misc
• Other Referred Cases: Jasjit Singh vs. Union of India and others, Jatinder Singh Bhangu vs. Union of India and others
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: MANINDER ARORA
• Keywords: Appellate Authority; Assessment Order; Income Tax; Legal Issue; Writ petition

Judgement Text

"CWP-30646-2024 135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT GAGANJIT KAUR NATIONAL E CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. for the petitioner. 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 others 29.07.2024, and by the Coor titled as Jatinder Singh Bhangu vs. Union of India and others on 19.07.2024 that the present Writ Petition be allowed in the same terms. 2. We find that 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 th 2024 (O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GAGANJIT KAUR Vs. NATIONAL E-ASSESSMENT CENTRE AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Maninder Arora, Advocate for the petitioner. **** 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 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 Court in titled as Jasjit Singh vs. Union of India and others 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. 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 th IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-30646-2024 (O&M) Date of Decision: 13.11.2024 . . . . Petitioner AND OTHERS . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH 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 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 dinate 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 that the present Writ Petition be allowed in the same terms. 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 (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 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 e petitioner to MOHIT GOYAL 2024.11.13 17:31 I attest to the accuracy and integrity of this document CWP-30646-2024 argue its point before the Appellate Authority including the issue with regard to the jurisdiction in view of the judgment above. 3. Granting entertain (Appeals) will take into consideration the judgment in Jasjit Singh the appeal of the petitioner. 4. The Writ Petition is 5. It is made clear that no recovery proceedings shall be initiated against the petitioner till the appeal is decided this Court in 6. All pending applications also stand disposed of accordingly. November 13, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 2 of 2 argue its 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 further 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 argue its 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 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 argue its point before the Appellate Authority including the issue with as the petitioner, we do not propose to further 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 2024.11.13 17:31 I attest to the accuracy and integrity of this document "