Punjab-Haryana High Court
Devinder Paul Singh Sandhu vs Pr Chief Commissioner Of Income Tax Nwr ... on 26 September, 2024
Author: Sanjeev Prakash Sharma
Bench: Sanjeev Prakash Sharma
Neutral Citation No:=2024:PHHC:128098-DB
CWP-12964-2024
2024 (O&M)
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112
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CM-15682-CWP-2024 and
CM-15683-CWP-2024 in/and
CWP-12964-2024 (O&M)
Date of Decision: 26.09.2024
.2024
DEVINDER PAUL SINGH SANDHU
. . . . Petitioner
Vs.
PR. CHIEF COMMISSIONER OF INCOME TAX, NWR AND ORS
. . . . Respondents
****
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE SANJAY VASHISTH
****
Present: Ms. Vralika Bassi, Advocate
for the petitioner.
Mr. Ranvijay Singh, Sr. Standing Counsel
for the respondents/Revenue.
****
SANJEEV PRAKASH SHARMA, J.(Oral)
CM-15682-CWP
CWP-2024
Application for preponement of date of hearing of the main case
is allowed. Main case is taken on board for today itself.
CM-15683-CWP
CWP-2024
Application for placing on record Annexure A
A-1 to A-4
4 is
allowed.
Registry to place the same at appropriate place.
Main case
1. Learned counsel for the petitioner submits that the case of the
petitioner can be disposed of in terms of judgment passed by the
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Neutral Citation No:=2024:PHHC:128098-DB
CWP-12964-2024
2024 (O&M)
Coordinate Bench in CWP-15745-2024,
CWP 2024, titled as Jatinder Singh
Bhangu vs. Union of India and others, decided on 19.07.2024. Learn
Learned
ed
counsel submits that he does not press the other grounds in the present
petition
petition.
2. Learned counsel for the revenue submits that the writ petition preferred
by the petitioner does not essentially raise the said grounds which were
examined by the Coordinate
Coordinat Bench.
3. However, we find that the petitioner was served a notice under Section
148 of the Income Tax Act, 1961, by the Jurisdictional Assessing
Officer during the faceless regime.
4. In CWP-21509-2023
CWP 2023 and other bunch of petitions, we have also
concurred with the judgment passed by the Coordinate Bench in CWP
CWP--
15745-2024
2024 (supra) and held as under:-
under:-
"18.
18. Keeping in view the law laid down by the
Coordinate Bench (supra), notices issued by the JAO
under Section 148 of the Act, 1961 and the proceedings
initiated thereafter without conducting the faceless
assessment as envisaged under Section 144B of the
Act, 1961, have been found to be contrary to the
provisions of the Act, 1961 and accordingly notices
dated 28.02.2023, 16.03.2023, 20.03.2024 and
30.03.2023 and order
order dated 30.03.2023, are set aside
for want of jurisdiction.
19. The respondents-revenue
revenue would be, however,
at liberty to follow the procedure as laid down under
the Act, 1961 and proceed accordingly, if so advised.
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Neutral Citation No:=2024:PHHC:128098-DB
CWP-12964-2024
2024 (O&M)
20. All the writ petitions are allowed. The
interim order passed by the Court shall stand merged
with the present order."
5. In view thereof, the writ petition is allowed and notice dated
31.03.2024
.03.2024 is set aside. The observations and order passed above shall
apply mutatis mutandis to the present case. However, the respondents
respondents--
revenue would be, however, at liberty to follow the procedure as laid
down under the Act, 1961 and proceed accordingly, if so advised.
6. All pending applications also stand disposed of accordingly.
(SANJEEV
SANJEEV PRAKASH SHARMA)
JUDGE
(SANJAY VASHISTH)
JUDGE
September 26, 2024
Mohit goyal
1. Whether speaking/reasoned? Yes/No
2. Whether reportable? Yes/No
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