Devinder Paul Singh Sandhu v. Pr. Chief Commissioner Of Income Tax, Nwr And Ors

112 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CM-15682-CWP-2024 andCM-15683-CWP-2024 in/andCWP-12964-2024 (O&M)Date of Decision: 26.09.2024 DEVINDER PAUL SINGH SANDHU . . . . Petitioner Vs. PR. CHIEF COMMISSIONER OF INCOME TAX, NWR AND ORS . . . . Respondents ****CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: Mf Mg Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CM-15682-CWP-2024 Application for preponement of date of hearing of the main caseis allowed. Main case is taken on board for tod CM-15683-CWP-2024 Application for placing on recs allowed. Registry to place the same at appropriate place. Main case 1.Learnedsubmits that the case of thepetition counsel for the petitioner er can be disposed of in terms of judgment passed by the CWP-12964-2024 (O&M) Page 2 of 3 Coordin024, titled as Jatinder SinghBhangudecided on 19.07.2024. Learnedcounselthe other grounds in the presentnpetitio 2.Learnedts that the writ petition preferredby the petitioner does not essentially raise the said grounds which wereexamin 3.Howevas served a notice under Section148 of the Income Tax Act, 1961, by the Jurisdictional AssessingOfficer148 of the Income Tax Act, 1961, by the Jurisdictional AssessingOfficer 4.In CWch of petitions, we have alsoconcurred with the judgment passed by the Coordinate Bench in CWP-15745-2024 (supra) and held as under:-concurred with the judgment passed by the Coordinate Bench in CWP-15745-2024 (supra) and held as under:- “18. Keeping in view theCoordinate Bench (supra), noticunder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged underAct, 1961, have been found to law laid down by the es issued by the JAO 1 and the proceedings ducting the faceless Section 144B of the be contrary to the pdrovisions of the Act, 1961 anated 28.02.2023, 16.03.202d accordingly notices 3, 20.03.2024 and 3f0.03.2023 and order dated 30.or want of jurisdiction. 19. The respondents-revenat liberty to follow the procedurthe Act, 1961 and proceed accord03.2023, are set aside ue would be, however, e as laid down under ingly, if so advised. Page 3 of 3 20. All the writ petition interim order passed by the Couwith the present order.” 5.In viewis allowed and notice dated31.03.2 thereof, the writ petition 024 is set aside. The observations and order passed above shallapply mutatis mutandis to the present case. However, the respondents-revenueto follow the procedure as laiddown u31.03.2 thereof, the writ petition 024 is set aside. The observations and order passed above shallapply mutatis mutandis to the present case. However, the respondents-revenueto follow the procedure as laiddown u6.All pen would be, however, at liberty nder the Act, 1961 and proceed ding applications also stand dispaccordingly, if so advised. osed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE September 26, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No