Anand Isher Educational Charitable ... vs Union Of India And Others
2024 Latest Caselaw 19718 P&H

Punjab-Haryana High Court

Anand Isher Educational Charitable ... vs Union Of India And Others on 7 November, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                Neutral Citation No:=2024:PHHC:145450-DB

CWP-29576--2024(O&M)

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       IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                      CHANDIGARH

                                                    CWP-29576-2024(O&M)
                                                                  2024(O&M)
                                                  Date of Decision: 07.11.2024
                                                                         .2024

Anand Isher Educational Charitable Trust
                                                                  . . . . Petitioner
                                         Vs.

Union of India and others                                . . . . Respondents
                               ****
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
         HON'BLE MR. JUSTICE SANJAY VASHISTH
                               ****
Present: Mr. Tajender Joshi, Advocate and
         Mr. Manpreet Kanda, Advocate for the petitioner.

             Mr. Varun Issar, Sr. Standing Counsel
             for the respondents/revenue.

                       ****
SANJEEV PRAKASH SHARMA, J.(Oral)

1. Admittedly, the assessee/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 issued Jurisdictional Assessing Officer

(JAO) instead of the procedure under the new regime, is a legal issue which

has been decided by this Court in CWP-21509 21509-2023 titled as Jasjit Singh

Vs. Union of India and Others.

Others. Learned counsel for the petitioner, in view

thereto, prayed 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

Court to pass an order relating to the same issue which is before the

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Neutral Citation No:=2024:PHHC:145450-DB

CWP-29576--2024(O&M)

concerned Appellate ppellate Authority.

uthority. It is always open to the petitioner to argue its

point before the Appellate Authority uthority including the issue with regard to the

jurisdiction in view of the judgment passed by this Court.

3. Granting the petitioner the aforesaid liberty, we do not propose to

further entertain this Writ Petition and at the same time, we observe that the

CIT(Appeals) will take take into consideration the judgment passed by this Court

in Jasjit Singh (Supra) for deciding the Appeal of the petitioner.

4. The Writ Petition is disposed of in the aforementioned terms.

5. All pending applications filed in this case shall stand disposed of

accordingly.

(SANJEEV SANJEEV PRAKASH SHARMA SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE November 07, 2024 rashmi

1. Whether speaking/reasoned? Yes/No

2. Whether reportable? Yes/No

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