VIKAS JAIN V. INCOME TAX OFFICER AND OTHERS

CWP/18520/2024

AI Insights

The case involves a challenge to the notices and orders issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward-4, Ambala. The petitioner, represented by advocates Mr. Rohit Kaura and Mr. Rajiv Sharma, contested the jurisdiction of these notices and the subsequent proceedings, which were not conducted as per the faceless assessment provisions under Section 144B of the Act. The respondents, represented by Mr. Saurabh Kapoor, Senior Standing Counsel, accepted notice. The court referenced a coordinate bench's decision in Jatinder Singh Bhangu vs. Union of India and others, which had similar issues and set a precedent for the current case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 749637 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 05-08-2024
• 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: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SAURABH KAPOOR; PRIDHI SANDHU
• Assessee Lawyers: ROHIT KAURA; RAJIV SHARMA; B M MONGA
• Keywords: Explanation 2(iv); Faceless assessment; Income Tax; Jurisdiction; Section 148; Vires
• Section: 148; 144B

Judgement Text

" 122 IN THE HIGH COURT OF PUNJAB AND HARYANA AT VIKAS JAIN INCOME TAX OFFICER, WARD CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE Present: Mr. Mr. Rohit Kaura, Advocate and Mr. Rajiv Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel Ms. for the respondents. **** SANJEEV PRAKASH SHARMA, J. 1. Notice of motion. 2. Mr. Saurabh Kapoor, on behalf of the 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 titled as Jatinder Singh Bhangu vs. Union of India and others 19.07.2024. 4. Learned counsel submits that he does not press the other grounds in the present petition. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18 Date of Decision: V/s. INCOME TAX OFFICER, WARD-4, AMBALA HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH Mr. B.M. Monga, Advocate, with Mr. Rohit Kaura, Advocate and Mr. Rajiv Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel Ms. Pridhi Jaswinder Sandhu, Junior for the respondents. ***** SANJEEV PRAKASH SHARMA, J. (Oral) Notice of motion. Mr. Saurabh Kapoor, Senior Standing Counsel, on behalf of the respondents. Learned counsel for the petitioner submits so far as challenge to 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 judgment passed by the Coordinate Bench in CWP Jatinder Singh Bhangu vs. Union of India and others Learned counsel submits that he does not press the other grounds in the present petition. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 18520-2024 (O&M) Date of Decision:05.08.2024 ..…...Petitioners (s) V/s. AMBALA AND OTHERS …......Respondent(s) HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH with Mr. Saurabh Kapoor, Senior Standing Counsel with Junior Standing Counsel Senior Standing Counsel, accepts notice Learned counsel for the petitioner submits so far as challenge to 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 judgment passed by the Coordinate Bench in CWP-15745-2024, Jatinder Singh Bhangu vs. Union of India and others, decided on Learned counsel submits that he does not press the other ) ccepts notice Learned counsel for the petitioner submits so far as challenge to 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 2024, , decided on Learned counsel submits that he does not press the other Suresh Kumar 2024.08.09 14:50 I attest to the accuracy and integrity of this document CWP-18520-2024 (O&M) 5. In and Others and other bunch of petitions, decided by us on 29.07.2024, have also concurred with the judgment passed by the Coordinate Bench in CWP-15745-2024 (Supra) and held as under: “18. 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 fo 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 follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 20. by the Court shall stand merged with the present order.” 6. In view thereof, the Writ Pe dated 27.03.2024 and 30.03.2024 are set aside. passed above shall apply respondents-revenue would be, however, at liberty to follow the procedu laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised. It is made clear that challenge to 148 of the Income Tax Act, 1961, is left open for proper adjudication. 2024 (O&M) Page 2 of 3 In CWP-21509-2023, titled as Jasjit Singh and other bunch of petitions, decided by us on 29.07.2024, have also 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 fo 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 lib 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.” In view thereof, the Writ Petition is allowed and order/notice dated 27.03.2024 and 30.03.2024 are set aside. passed above shall apply mutatis mutandis to the present case. However, t revenue would be, however, at liberty to follow the procedu laid down under the Income Tax Act, 1961 and proceed accordingly, if so advised. It is made clear that challenge to vires 148 of the Income Tax Act, 1961, is left open for proper adjudication. Jasjit Singh Vs. Union of India 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 - e 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. revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. All the writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order.” tition is allowed and order/notice dated 27.03.2024 and 30.03.2024 are set aside. The observations and order to the present case. However, the revenue would be, however, at liberty to follow the procedure as laid down under the Income Tax Act, 1961 and proceed accordingly, if so vires to explanation 2(iv) to Section 148 of the Income Tax Act, 1961, is left open for proper adjudication. Union of India we have also concurred with the judgment passed by the Coordinate Bench in tition is allowed and order/notice The observations and order he re as laid down under the Income Tax Act, 1961 and proceed accordingly, if so to explanation 2(iv) to Section Suresh Kumar 2024.08.09 14:50 I attest to the accuracy and integrity of this document CWP-18520-2024 (O&M) 7. Pending applications, August 5, 2024 Ess Kay Whether speaking / reasoned Whether Reportable 2024 (O&M) Page 3 of 3 Pending applications, if any, shall stand disposed of accordingly. [SANJEEV PRAKASH SHARMA 2024 [SANJAY VASHISTH Whether speaking / reasoned : Yes Whether Reportable : Yes if any, shall stand disposed of accordingly. SANJEEV PRAKASH SHARMA] JUDGE SANJAY VASHISTH] JUDGE Yes / No Yes / No if any, shall stand disposed of accordingly. Suresh Kumar 2024.08.09 14:50 I attest to the accuracy and integrity of this document "