Ram Niwas V. Income Tax Officer and Others

CWP/33336/2024

AI Insights

The case involves a petitioner who has appealed against an order of assessment, which is currently pending before the Commissioner of Income Tax (Appeals). The legal contention raised pertains to the issuance of a notice by the Jurisdictional Assessing Officer (JAO) under the old procedure, rather than the new regime. This issue has been previously addressed in similar cases, specifically Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India, where the court had ruled in favor of the petitioners. The court in this instance decided not to interfere further, allowing the appellate authority to consider the established precedents in their decision-making process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 797626 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 11-12-2024
• 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: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: GAURI RAMPAL
• Assessee Lawyers: RANA SINGH
• Keywords: Assessment Order; Income Tax; Jurisdictional Assessing Officer; Legal Issue; New regime

Judgement Text

"CWP-33336-2024 125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT RAM NIWAS INCOME TAX OFFICER AND OTHERS CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. Rana Gurtej Singh, Advocate for the petitioner. Ms. Vedika, Advocate for Ms. Gauri Neo Rampal, Sr. Standing Counsel 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 counsel for the petitioner h 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 Sing 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. Notice of motion. 3. Ms. Vedika, Advocate for Counsel 2024 (O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH RAM NIWAS Vs. INCOME TAX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Rana Gurtej Singh, Advocate for the petitioner. Ms. Vedika, Advocate for Ms. Gauri Neo Rampal, Sr. 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 h 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, in view thereto, prayed at the present Writ Petition be allowed in the same terms. Notice of motion. Ms. Vedika, Advocate for Ms. Gauri Neo Rampal, Sr. Standing Counsel accepts notice on behalf of respondents/Revenue IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-33336-2024 (O&M) Date of Decision: 11.12.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Ms. Gauri Neo Rampal, Sr. Standing Counsel 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 by Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal Court in CWP No.21509 of 2023 h 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 at the present Writ Petition be allowed in the same terms. Ms. Gauri Neo Rampal, Sr. Standing respondents/Revenue. (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 as submitted that the issue Jurisdictional Assessing Officer (JAO) instead of the procedure under the new regime, is a legal CWP No.21509 of 2023 , decided on CWP No.15745 of 2024 , decided . Learned counsel for the petitioner, in view thereto, prayed Ms. Gauri Neo Rampal, Sr. Standing MOHIT GOYAL 2024.12.11 17:44 I attest to the accuracy and integrity of this document CWP-33336-2024 4. We find that as the petitioner has already approached the authority where its Appeal is pending, it would not be appropriate for this 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 App regard to the jurisdiction in view of the judgment above. 5. Granting entertain this Writ Petition and at the same time, we ob (Appeals) will take into consideration the judgment in Jasjit Singh the appeal of the petitioner. 6. The Writ Petition is 7. It is made clear that no recovery proceedings shall be initiated against the petitioner till the appeal is decided this Court in 8. All pending applications also December 11, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 2 of 2 We find that as the petitioner has already approached the authority where its Appeal is pending, it would not be appropriate for this 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 ob (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 We find that as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this 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 ellate 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). stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No appellate authority where its Appeal is pending, it would not be appropriate for this 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 ellate Authority including the issue with as the petitioner, we do not propose to further serve 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 2024.12.11 17:44 I attest to the accuracy and integrity of this document "