M/s Rajat Fibres V. Union of India and others

CWP/19500/2024

AI Insights

The case involves M/s Rajat Fibres challenging notices issued by the Joint Assessing Officer (JAO) under Section 148 of the Income Tax Act, 1961. The notices and subsequent proceedings were contested for not adhering to the faceless assessment procedure required under Section 144B of the Act, 1961. The High Court referenced a previous judgment by a Coordinate Bench in CWP-15745-2024, which set a precedent for the current case. Both parties agreed that the case could be resolved based on the principles established in the earlier judgment. Consequently, the court set aside the notices and orders, emphasizing the need for adherence to the statutory procedure in future assessments.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 802343 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 12-08-2024
• Assessment Year: misc
• Other Referred Cases: Union of India and others vs. CWP-15745-2024, Jatinder Singh Bhangu vs. CWP-21509-2023
• Laws Referred To: Section 148 of the Act, 1961, Section 144B of the Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GAURI NEO RAMPAL
• Assessee Lawyers: SANDEEP GOYAL
• Keywords: Faceless assessment; JAO; Jurisdiction; Notices
• Section: 148; 144B

Judgement Text

"117 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Rajat Fibres Union of India and others CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTIC Present Mr. M for the Income Tax Department. SANJEEV PRAKASH SHARMA, J.(Oral) 1. Learned counsel for present case Coordinate Bench in CWP Union of India and others that he does not press the other grounds in the present petition. 2. In concurred with the judgment passed by the Coordinate Bench in 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 A provisions of the Act, 1961 and accordingly notices dated IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP Date of Decision: M/s Rajat Fibres Vs. Union of India and others HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHIST Mr. Sandeep Goyal, Advocate for the Ms. Gauri Neo Rampal, Sr. Standing Counsel for the Income Tax Department. *** SANJEEV PRAKASH SHARMA, J.(Oral) Learned counsel for both the parties are at ad present case can be disposed of in terms of judgment passed by the Coordinate Bench in CWP-15745-2024, titled as Union of India and others, decided on 19.07.2024. Learne that he does not press the other grounds in the present petition. In CWP-21509-2023 and other bunch of petitions, concurred with the judgment passed by the Coordinate Bench in 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 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19500-2024 (O&M) Date of Decision: 12.08.2024 …Petitioner …Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH for the petitioner. Sr. Standing Counsel for the Income Tax Department. SANJEEV PRAKASH SHARMA, J.(Oral) both the parties are at ad-idem that the can be disposed of in terms of judgment passed by the 2024, titled as Jatinder Singh Bhangu vs. , decided on 19.07.2024. Learned counsel submits that he does not press the other grounds in the present petition. and other bunch of petitions, we have also concurred with the judgment passed by the Coordinate Bench in CWP- 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 ct, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated idem that the can be disposed of in terms of judgment passed by the Jatinder Singh Bhangu vs. d counsel submits we have also - 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 ct, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated RAJESH KUMAR 2024.08.13 14:47 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. CWP-19500-2024 (O&M) [2] 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. 3. In view thereof, the writ petition is allowed and notice dated 23.03.2024 is 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 Act, 1961 and proceed accordingly, if so advised. It is made clear that if any other issue is involved in the present case, the same shall remain open for proper adjudication in appropriate proceedings. 4. All pending misc. application(s) also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE 12.08.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2024.08.13 14:47 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. "