Himachal Pradesh High Court
Param Bir Singh Chauhan vs . Income Tax Officer & Others on 6 May, 2025
Bench: Tarlok Singh Chauhan, Sushil Kukreja
Param Bir Singh Chauhan Vs. Income Tax Officer & others
CWP No.7386 of 2025
06.05.2025 Present: Mr. Praveen Sharma, Advocate, for the petitioner.
Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates,
for the respondents.
CWP No.7386 of 2025 & CMP No.9577 of 2025
The issue raised in the instant writ petition also arises in
CWP No. 5202 of 2024, titled Vinod Kumar vs. Income Tax
Officer & others, and in CWP No. 10541 of 2024, titled MK Steel
Traders vs. DCIT & others.
2. In MK Steel Traders' case (supra), a coordinate bench
has passed an interim order, whereby stay of all further proceedings
has been granted pursuant to issuance of notice under Section 148
of the Income-tax Act, 1961 [in short "Act"].
3. The principal submission advanced by learned counsel
for the petitioner is that the impugned notice (Annexure P-2) under
Section 148 of the Act, concerning the assessment year 2020-21,
has been issued by the Jurisdictional Assessing Officer (JAO),
whereas it should have been dealt with as per the provisions of
Section 144B of the Act.
4 Mr. Neeraj Sharma, Advocate, in support of his plea,
relies upon the 'e-Assessment of Income Escaping Assessment
Scheme, 2022' (Annexure P-4), appended to the petition.
5. In the interim order dated 20.09.2024, passed by a
coordinate bench in MK Steel Traders, there is a reference to the
decision of other courts including the decision rendered by the
Bombay High Court in Hexaware Technologies Ltd. vs. Assistant
Commissioner of Income Tax, [2024] 162 taxmann.com 225
(Bombay).
6. We are also informed that a Special Leave Petition
[SLP] has been preferred against the judgment of the Bombay High
Court in Hexaware Technologies Ltd.
7. Learned counsel for the respondents/revenue informs us
that notice has been issued in the SLP filed against the judgment in
Hexaware Technologies Ltd. A copy of the order has been placed
before us.
8. A perusal of the order dated 03.09.2024 passed in SLP
(Civil) Diary No. 37843 of 2024, titled Principal Commissioner of
Income Tax & Ors. vs. Hexaware Technologies Ltd., discloses
that notice has been issued in the appeal. A direction has also been
issued to tag the matter with SLP (C) 27736/2023.
9. Given the aforesaid position, we are inclined to issue
notice in the above-captioned writ petition as well.
10. Notice. Mr. Neeraj Sharma, Advocate, appears and
waives service of notice on behalf of the respondents.
11. Given the fact that a coordinate bench has passed a
detailed interim order on 20.09.2024 pursuant to which further
proceedings have been stayed, and that the Hon'ble Supreme Court
has not stayed the operation of the judgment in Hexaware
Technologies Ltd., in the instant case as well, proceedings shall
remain stayed till further orders of the Court.
12. Needless to add, if the Hon'ble Supreme Court passes
an order to the contrary, the respondents/revenue will be at liberty to
approach the Court for appropriate directions, including vacation of
the interim order.
13. List on 19.05.2025, along-with connected matters.
( Tarlok Singh Chauhan )
Judge
( Sushil Kukreja )
Judge
May 06, 2025
(VH)
