WAGAD INFRAPROJECTS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

With the consent of the parties that the controversy involved in the present matters is squarely covered with the order passed by this Court in the case of ‘M/s. S.M. Industries vs. Union of India & Anr.’ (D.B. Civil Writ No.3270/2023 decided on (Uploaded on 30/07/2025 at 04:38:18 PM) (Downloaded on 27/10/2026 at 11:21:00 PM)

The prayer clauses read as under: “It is, therefore, respectfully prayed that this petition for writ preferred by the petitioner may kindly be allowed in toto and the following reliefs may kindly be granted in favour of the petitioner:- A. By an appropriate writ, order or direction, the impugned order under Section 148 A Sub Clause (d) of Income Tax Act, 1961 passed on 29.07.2022 (Annexure-12) and impugned notice issued under Section 148 on 29.07.2022 (Annexure-13) may kindly be declared illegal and be quashed and set aside. B. By an appropriate writ, order or direction, the proceedings initiated by way of notice dated 22.05.2022 (Annexure-7) for reopening of assessment, reassessment or recomputation may kindly be declared illegal and be quashed and set aside and the respondents may kindly be perpetually restrained to initiate proceedings under Section 147 to 153 of the Income Tax Act, 1961 for the relevant Assessment Year 2013-14 questioning the same. Any other appropriate order or direction, which this Hon’ble Court deems fit and proper may kindly be passed in favor of the petitioner.”

Learned counsel for both the parties, present in the Court, at the time of reserving of the judgment, submitted that they are raising a limited issue of Faceless Assessing Officer viz-a-viz (Uploaded on 30/07/2025 at 04:38:18 PM) (Downloaded on 27/10/2026 at 11:21:00 PM)

This Court observes that the controversy in the present batch of writ petitions concerns the same issue of law as has already been settled by this Court in the case of Sharda Devi Chhajer (supra) regarding the dispute vis-a-vis jurisdiction of Faceless and Jurisdictional Assessing Authority, and therefore, the same settled proposition of law shall govern the field in the instant case as well.

This Court, on the basis of the joint prayers being made and the consensus being arrived at between counsel for the respective parties, observes that all the petitions, which were reserved and are now being disposed of, while treating the Jurisdictional Assessing Officers’ notices illegal. The same are quashed with a liberty to the respondents to proceed via mode of Faceless Assessment in terms of the judgment rendered by this Court in Sharda Devi Chhajer (supra).

The limitation for the period when the petitions have remained pending before this Court shall be excluded for the Faceless Assessing Officer proceedings. In case, there is any issue of Limitation, the Assessing Officer shall be free to decide it in terms of Rajeev Bansal (supra). In case any other issue remains unadjudicated, the parties shall be free to agitate it again before this Court. It is also made clear that any further proceedings under the Faceless Assessment Scheme shall be done strictly in accordance with law.”

In light of the aforequoted judgment, these writ petitions are disposed of in the same terms. (SANDEEP TANEJA), J (DR. PUSHPENDRA SINGH BHATI),J 126-127-128 -Ravi Khandelwal Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/07/2025 at 04:38:18 PM) (Downloaded on 27/10/2026 at 11:21:00 PM)