GLENVIEW VILLAS KASAULI V. JOINT COMMISSIONER OF INCOME TAX OSD CENTRAL CIRCLE 1 CHANDIGARH AND OTHERS

CWP/16160/2025

AI Insights

The case involves Glenview Villas, Kasauli, challenging various notices and orders issued by the Income Tax Department for the Assessment Year 2021-2022. The notices included a reassessment notice under Section 148, an assessment order under Sections 144 and 147, a demand notice under Section 156, and penalty notices under Sections 274 read with Sections 270A and 271 AAD (1) (ii) of the Income Tax Act, 1961. The petitioner argued that the issues were covered by previous judgments and that an appeal was pending before the Appellate Authority. The court referenced the CBDT circular which restricts the issuance of such notices to the NFAC and noted the ongoing appeal, directing the Appellate Authority to decide the matter based on the cited precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 759116 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 28-05-2025
• Assessment Year: misc
• Other Referred Cases: Jatinder Singh Bhangu vs. Union of India and others, Jasjit Singh vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VAIBHAV GUPTA
• Assessee Lawyers: SALIL KAPOOR; KUSHAGRA MAHAJAN
• Keywords: Appeal Pending; Assessment Order; CBDT Circular; Income Tax; Penalty notice
• Section: 147; 148; 144; 274; 270A; 156; 271 AAD (1) (ii)

Judgement Text

"CWP-16160-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 289 CWP-16160-2025 (O&M) Date of Decision:-28.05.2025 Glenview Villas, Kasauli ....Petitioner Vs. Joint Commissioner of Income Tax (OSD), Central Circle I, Chd & ors. ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Salil Kapoor and Mr. Kushagra Mahajan, Advocates for the petitioner. Mr. Vaibhav Gupta, Standing counsel for the respondent. *** SUDEEPTI SHARMA, J. 1. Challenge in the present petition is to notice dated 04.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961’); assessment order dated 26.03.2025 issued under Section 144 read with Section 147 of the Act, 1961; demand notice dated 26.03.2025 issued under Section 156 of the Act, 1961; penalty notices dated 28.03.2025 issued under Sections 274 read with Section 270A of the Act, 1961 and Section 274 read with Section 271 AAD (1) (ii) of the Act, 1961 and all consequential actions, for AY 2021-2022. 2. Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by the judgment passed by a Co-ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others, passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509- 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner has further submitted that the petitioner has preferred an appeal and the same is pending before the Appellate Authority. 3. Learned counsel appearing for Union of India has also not Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document CWP-16160-2025 2 disputed the same. 4. We have heard learned counsel for the parties and perused the whole records of the case. 5. The petitioner has challenged the notice dated 04.03.2024 issued under Section 148 of the Act, 1961; assessment order dated 26.03.2025 issued under Section 144 read with Section 147 of the Act, 1961; demand notice dated 26.03.2025 issued under Section 156 of the Act, 1961; penalty notices dated 28.03.2025 issued under Sections 274 read with Section 270A of the Act, 1961 and Section 274 read with Section 271 AAD (1) (ii) of the Act, 1961 and all consequential actions, for AY 2021-2022, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961. 6. A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 7. Since in the present case, the appeal is pending before the Appellate Authority, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal of the petitioner, in terms of the judgments mentioned above. 8. All the pending applications, if any, also stand disposed of. (LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE 28.05.2025 Gaurav Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document "