GURDEEP KAUR V. INCOME TAX OFFICER AND OTHERS

CWP/19702/2024

AI Insights

The case involves Gurdeep Kaur, the petitioner, challenging certain notices and proceedings initiated by the Income Tax officer, Ward 6(1), Chandigarh, under Section 148 of the Income Tax Act, 1961. The petitioner did not press the challenge to the vires of explanation 2 (iv) to Section 148, focusing instead on the procedural aspects highlighted in a related case, CWP-15745-2024. The court referenced its decision in a similar case, CWP-21509-2023, where it was held that the notices and proceedings initiated without the faceless assessment were not in accordance with the law. Consequently, the court allowed the writ petition, setting aside the contested notices and proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 677747 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 13-08-2024
• 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: YOGESH PUTNEY; VAIBHAV GUPTA
• Assessee Lawyers: RANA GURTEJ SINGH; NIKHIL GOYAL
• Keywords: Faceless assessment; Income Tax; Jurisdiction; Vires challenge; Notices Set Aside
• Section: 148; 144B

Judgement Text

"CWP-19702-2024 - 1 - IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 118 CWP-19702-2024 Decided on : 13.08.2024 Gurdeep Kaur . . . Petitioner(s) Versus Income Tax officer, Ward 6(1), Chandigarh and others . . . Respondent(s) CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: Mr. Rana Gurtej Singh, Advocate and Mr. Nikhil Goyal, Advocate for the petitioner(s). Mr. Yogesh Putney, Sr. Standing Counsel and Mr. Vaibhav Gupta, Sr. Standing Counsel for the respondents – revenue. **** SANJEEV PRAKASH SHARMA , J. (Oral) 1. Notice of motion. 2. Mr. Yogesh Putney, Sr. Standing Counsel and Mr. Vaibhav Gupta, Sr. Standing Counsel, accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits so far as challenge to vires to explanation 2 (iv) to Section 148 of the Income Tax Act, 1961, the same may be left open and the case of the petitioner can be disposed of in terms of judgment passed by the Coordinate Bench in CWP-15745-2024, titled as J atinder Singh Bhangu vs. Union of India and others, decided on 19.07.2024. 4. Learned counsel submits that he does not press the other grounds in the present petition. JAWALA RAM 2024.08.14 18:07 I attest to the accuracy and authenticity of this document CWP-19702-2024 - 2 - 5. In CWP-21509-2023, titled as Jasjit Singh Vs. Union of India and Others and other bunch of petitions, decided by us on 29.07.2024, we have also concurred with the judgment passed by the Coordinate Bench in CWP-15745-2024 (Supra) and held as under:- “18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02.2023, 16.03.2023, 20.03.2024 and 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 20. All the writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order.” 6. In view thereof, the Writ Petition is allowed. Accordingly, notices dated 15.03.2024 and 29.06.2024 as well as the consequential proceedings are set aside. The observations and order passed above shall apply mutatis mutandis to the present case. However, the respondents- revenue would be at liberty to follow the procedure as laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised. It is made clear that challenge to vires to explanation 2(iv) to Section 148 of the Income Tax Act, 1961, is left open for proper adjudication. JAWALA RAM 2024.08.14 18:07 I attest to the accuracy and authenticity of this document CWP-19702-2024 - 3 - 7. Pending applications, if any, shall stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE August 13, 2024 J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2024.08.14 18:07 I attest to the accuracy and authenticity of this document "