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

PDF · subscribers
CWP/1189/2022HC Punjab & HaryanaPHHC01004964202225 February 2022Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE PANKAJ JAIN2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the petitioner is entitled to receive a copy of the approval granted by the Commissioner of Income Tax. The Court directed the respondents to supply this copy to the petitioner within a period of ten days. Following the receipt of this document, the petitioner would be at liberty to pursue their remedies in accordance with the law. The Court noted that the reasons for reopening had already been provided. The judgment did not decide on the merits of the reopening itself, but rather on the procedural aspect of providing the necessary documentation to the assessee. The pending civil miscellaneous application for stay was disposed of as the main case was decided.

What were the facts?

The petitioner, Rajeshwari Sangeet Academy Trust, filed a writ petition (CWP-1189-2022) challenging a notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen their assessment. An application (CM-1992-CWP-2022) was also filed for staying the proceedings initiated by this notice. The respondents are the Assistant Commissioner of Income Tax and others. The High Court had previously issued a notice of motion and sought instructions from the respondents. During the proceedings, it was stated that the reasons for reopening had been supplied to the petitioner, but the petitioner also requested a copy of the approval granted by the Commissioner of Income Tax.

What were the issues?

1. Whether the petitioner is entitled to a copy of the approval granted by the Commissioner of Income Tax for the reopening of assessment under Section 148 of the Income Tax Act, 1961? Assessee's contention: The petitioner argued that they are entitled to a copy of the approval granted by the Commissioner of Income Tax. Revenue's contention: The revenue, through its counsel, agreed to supply the copy of the approval. No specific legal provision or precedent was cited by either party in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

CM-1992-CWP-2022 IN/AND CWP-1189-2022 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ***** CM-1992-CWP-2022 IN/AND CWP-1189-2022 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-1992-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-1189-2022 On 28.01.2022, the following order was passed:- “Notice of motion. On the asking of the Court, Mr. Dinesh Goyal, Senior Standing Counsel, accepts notice on behalf of the respondents. He prays for time to seek necessary instructions. It is Mr. Kapoor's contention that an interim order VIRENDRA SINGH ADHIKARI 2022.03.02 15:14 I attest to the accuracy and integrity of this document

CM-1992-CWP-2022 IN/AND CWP-1189-2022 -2- has to be passed in CWP No.1276 of 2022. Notice regarding stay as well. Adjourned to 08.02.2022. To be heard along with CWP No.1252 of 2022. A photocopy of this order be placed on the file of other connected case.” Today, learned counsel for the petitioner has stated that reasons for reopening have been supplied to the petitioner but he had also made a prayer that a copy of the approval granted by the Commissioner of Income Tax be also supplied. Mr. Goyal has very fairly stated that this copy can also be supplied. In the circumstances, this petition is disposed of with a direction to the respondents to supply a copy of the approval granted by the Commissioner of Income Tax within a period of ten days and thereafter, the petitioner would take its remedy in accordance with law. 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

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →