Gaganjit Kaur vs National E Assessment Centre And Others
2024 Latest Caselaw 20170 P&H

Punjab-Haryana High Court

Gaganjit Kaur vs National E Assessment Centre And Others on 13 November, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                Neutral Citation No:=2024:PHHC:148004-DB




CWP-30646-2024
          2024 (O&M)

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         IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                                CHANDIGARH
                                                CWP-30646-2024 (O&M)
                                              Date of Decision: 13.11.2024.2024
GAGANJIT KAUR
                                                              . . . . Petitioner
                                     Vs.
NATIONAL E-ASSESSMENT
            E                   CENTRE AND OTHERS
                                                         . . . . Respondentss
                                    ****
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
            HON'BLE MR. JUSTICE SANJAY VASHISTH
                                    ****
Present:    Mr. Maninder Arora, Advocate
            for the petitioner.

                          ****
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 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

issue which has been decided by this Court in CWP No.21509 of 2023

others,, decided on titled as Jasjit Singh vs. Union of India and others

29.07.2024, and by the Coordinate Coordinate Bench in CWP No.15745 of 2024

others,, decided titled as Jatinder Singh Bhangu vs. Union of India and others

on 19.07.2024.

19.07.2024. 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

concerned Appellate Authority. It is always open to th thee petitioner to

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Neutral Citation No:=2024:PHHC:148004-DB

CWP-30646-2024 2024 (O&M)

argue its point before the Appellate Authority including the issue with

regard to the jurisdiction in view of the judgment judgments passed by this Court as

above.

3. 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 judgments passed by this Court

in Jasjit Singh (Supra) and Jatinder Singh Bhangu (supra) for deciding

the appeal ppeal of the petitioner.

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

5. It is made clear that no recovery proceedings shall be initiated against the

petitioner till the appeal is decided, decided, keeping in view the law as settled by

this Court in Jasjit Singh (Supra) and Jatinder atinder Singh Bhangu (supra).

6. All pending applications also stand disposed of accordingly.

(SANJEEV SANJEEV PRAKASH SHARMA SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE November 13,, 2024 Mohit goyal

1. Whether speaking/reasoned? Yes/No

2. Whether reportable? Yes/No

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