Pankaj Kumar Garg Huf V. The Assessment Unit, Income Tax Department, National Faceless Assessment Centre and Union Of India, Under Secretary To The Government Of India, Department Of Revenue, Ministry Of Finance

CW/16255/2025

AI Insights

The case involves Pankaj Kumar Garg Huf, who filed a writ petition against the Income Tax Department and the Union of India concerning notices issued under the Income Tax Act. The petitioner argued that the original notice was issued by an officer without jurisdiction due to the new faceless assessment scheme. Although the court did not intervene initially as the final order had been passed, it allowed the petitioner to raise grievances before the Appellate Authority. The court's decision to stay the notices was based on the precedent set by a similar case, emphasizing the need to prevent any coercive actions until the appeal is resolved.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824242 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 16-12-2025
• Assessment Year: misc
• Other Referred Cases: Pankaj Kumar Garg Vs. Principal Commissioner of Income Tax & Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NITIN JAIN; KIRTI KALAWATIYA
• Assessee Lawyers: PRIYESH KASLIWAL
• Keywords: Appeal; Coercive Steps; Faceless scheme; Jurisdiction; Stay
• Section: 274; 270

Judgement Text

"[2025:RJ-JP:50701-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16255/2025 Pankaj Kumar Garg Huf, R/o Ax-205, Ashiana Gulmohar Park, Vasundhara Nagar Bhiwadi, Alwar 301019 Rajasthan Through Karta Pankaj Kumar Garg S/o Shri Ram Kumar Garg. ----Petitioner Versus 1. The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Room No. 401, 2Nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi- 110003. 2. Union Of India, Under Secretary To The Government Of India, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001. ----Respondents For Petitioner(s) : Mr.Priyesh Kasliwal, Adv. For Respondent(s) : Mr.Nitin Jain, Adv. with Ms.Kirti Kalawatiya, Adv. HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 16/12/2025 1. Issue notice. 2. Learned counsel Mr.Nitin Jain accepts notice for respondents. 3. It is stated that the original notice has been issued by the JAO who did not have the jurisdiction in view of new faceless scheme having come into operation, however, this Court did not intervene as the final order had been passed and the appeal has also been preferred before the Appellate Authority. In view thereto, this Court observed that the petitioner would be free to move an appropriate application raising his grievance before the Printed from counselvise.com [2025:RJ-JP:50701-DB] (2 of 2) [CW-16255/2025] Appellate Authority and they will pass an order within a period of fifteen days. In the meanwhile, it is stated that the respondents have initiated the proceedings under Section 270/274 of the Income Tax Act. 4. Considering the aforesaid, we deem it appropriate to stay the impugned notices dated 01.05.2025 and 07.05.2025 passed by the respondents till further orders and we direct that no coercive steps shall be taken till the appeal is decided as the Coordinate Bench of this Court has already passed the order dated 06.12.2025 in D.B. Civil Writ Petition No.16591/2025 (Pankaj Kumar Garg Vs. Principal Commissioner of Income Tax & Ors.). 5. In view of the above, the writ petition is accordingly disposed of. 6. All pending applications stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Himanshu Soni/25 Printed from counselvise.com "