Mukesh Durgaprasad Varma V. Union of India

CWP/28310/2024

AI Insights

The case involves Mukesh Durgaprasad Varma, the petitioner, who filed a Writ Petition against the Union of India concerning an assessment order. The petitioner had already filed an appeal against this order, which was pending before the Commissioner of Income Tax (Appeals). The legal issue raised was about the issuance of a notice by the Jurisdictional Assessing Officer (JAO) instead of following the procedure under the new regime. This 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 at this stage, emphasizing that the petitioner could present his arguments before the appellate authority, which is expected to consider the relevant judgments in its decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 801508 (HC-MISC)
• 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
• Department Lawyers: SAURABH KAPOOR; PRIDHI SANDHU
• Assessee Lawyers: PRANAV JAIN
• Keywords: Appellate Authority; Assessment Order; Income Tax; Jurisdictional Assessing Officer; New regime; Writ petition

Judgement Text

"CWP-28310-2024 107 IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/S MUKESH DURGAPRASAD VARMA UNION OF INDIA CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. for the petitioner. M Ms. Pridhi for the 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 couns 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 Coordinate Bench in 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 as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this 2024 (O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH M/S MUKESH DURGAPRASAD VARMA Vs. UNION OF INDIA AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Pranav Jain, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing Counsel Ms. Pridhi Sandhu, Jr. Standing Counsel for the respondents/Revenue. **** 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, 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 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-28310-2024 (O&M) Date of Decision: 13.11.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Sr. Standing Counsel with r. Standing Counsel Admittedly, the petitioner has preferred an Appeal against the order of assessment which is pending before the Commissioner of Income Tax el 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 29.07.2024, and by the Coordinate 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. We find that as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this (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 el for the petitioner has submitted that the issue Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal 2023 , decided on CWP No.15745 of 2024 , decided in view thereto, prayed We find that as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this MOHIT GOYAL 2024.11.13 17:31 I attest to the accuracy and integrity of this document CWP-28310-2024 Court to pass an order concerned Appellate Authority. It is always open to the petitioner to argue its point before the Appellate Authority including the issue with regard to the jurisdiction in view of the judgment above. 3. Granting entertain this Writ Petition and at the same time, we observe that the CIT (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 de this Court in 6. All pending applications also stand disposed of accordingly. November 13, Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 2 of 2 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 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 relating to the same issue which is before the concerned Appellate Authority. It is always open to the petitioner to 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 entertain 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 Jatinder Singh Bhangu (supra). All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No relating to the same issue which is before the concerned Appellate Authority. It is always open to the petitioner to argue its point before the Appellate Authority including the issue with as the petitioner, we do not propose to further entertain 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 "