RAJESHWARI SANGEET ACADEMY TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS AND ORS

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CWP/1286/2022HC Punjab & HaryanaPHHC01004961202225 February 2022Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE PANKAJ JAIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondents (Assistant Commissioner of Income Tax and others) to supply the reasons recorded for reopening the assessment, as well as the approval of the Commissioner of Income Tax, to the petitioner within a period of ten days. This direction was based on similar orders passed in two other writ petitions (CWP-1252-2022 and CWP-1189-2022) where the revenue had already complied with such directions. The Court noted that since the main case had been decided (by issuing this direction), any pending civil miscellaneous applications were also disposed of. The operative direction is the supply of documents, effectively pausing the immediate proceedings until the petitioner receives and can review them.

What were the facts?

The petitioner, Rajeshwari Sangeet Academy Trust, filed a writ petition (CWP-1286-2022) challenging a notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, seeking to reopen their assessment. The petitioner also filed an application (CM-2007-CWP-2022) for staying the proceedings initiated pursuant to this notice. The respondents, Assistant Commissioner of Income Tax and others, were served notice. The Court noted that in two similar writ petitions (CWP-1252-2022 and CWP-1189-2022), the revenue had supplied the reasons for reopening the assessment and undertook to supply the Commissioner's approval. The present case involves the same issue.

What were the issues?

1. Whether the proceedings initiated pursuant to the notice dated 31.03.2021 issued under Section 148 of the Income Tax Act should be stayed? Assessee's Contention: The petitioner sought a stay on the proceedings initiated under the Section 148 notice. Revenue's Contention: The revenue accepted notice and agreed to supply the necessary documents. No specific arguments were recorded for the revenue regarding the stay itself, beyond their willingness to comply with procedural directions.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CM-2007-CWP-2022 IN/AND CWP-1286-2022 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ***** CM-2007-CWP-2022 IN/AND CWP-1286-2022 Date of Decision: 25.02.2022 Rajeshwari Sangeet Academy Trust ....Petitioner Versus Assistant Commissioner of Income Tax, Exemptions Circle 1, Chandigarh and others

...Respondents CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON’BLE MR. JUSTICE PANKAJ JAIN Present : Mr. Salil Kapoor, Advocate, Ms. Soumya Singh, Advocate, Mr. Sumit Lalchandani, Advocate, Ms. Ananya Kapoor, Advocate, for the petitioner. AJAY TEWARI

, J. (Oral)

CM-2007-CWP-2022 This is an application for staying the proceedings initiated pursuant to the impugned notice dated 31.03.2021 issued under Section 148 of the Income Tax Act. Notice of the application. On asking of the Court, Mr. Denesh Goyal, Senior Standing Counsel, accepts notice on behalf of the respondents and with the consent of learned counsel for the parties, the main case is taken on Board today itself. CWP-1286-2022 In two similar writ petitions (pertaining to separate years) i.e. CWP- 1252-2022 and CWP-1189-2022, the respondents have admittedly supplied the reasons recorded for reopening the assessment and the learned counsel appearing for the revenue department has stated that even the approval granted by the Commissioner of Income Tax would be supplied to the petitioner. In this view of the matter, it is directed that in this case also the VIRENDRA SINGH ADHIKARI 2022.03.02 15:14 I attest to the accuracy and integrity of this document

CM-2007-CWP-2022 IN/AND CWP-1286-2022 -2- reasons recorded as well as the approval of the Commissioner of Income Tax be supplied to the petitioner within a period of ten days, as has been directed in the above-said writ petitions. Since the main case has been decided, the pending civil miscellaneous application(s), if any, also stands disposed of. (AJAY TEWARI) JUDGE (PANKAJ JAIN) JUDGE 25.02.2022 adhikari Whether speaking/non-speaking : Yes/No Whether reportable : Yes/No VIRENDRA SINGH ADHIKARI 2022.03.02 15:14 I attest to the accuracy and integrity of this document

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