JASMINDER SINGH vs. INCOME TAX OFFICER AND ANOTHER

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CWP/34945/2024HC Punjab & HaryanaPHHC01180584202406 March 2025Author: MRS. JUSTICE LISA GILL,MR. JUSTICE ALOK JAIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted the submission by the respondent-Income Tax Department that the writ petition had become infructuous because the petitioner had been considered and the assessment proceedings for assessment year 2017-18 were closed on 21.02.2025. A copy of this order was placed on record. The learned counsel for the petitioner did not dispute this submission. Therefore, considering that the subsequent events rendered the challenge to the notices and order moot, the High Court disposed of the writ petition as infructuous. No specific finding was made on the merits of the original challenge to the notices and order, as the matter was decided on the procedural development of the case.

What were the facts?

The petitioner, Jasminder Singh, filed a writ petition before the High Court of Punjab and Haryana challenging several notices and an order issued by the Income Tax Officer under Sections 148A and 148 of the Income Tax Act, 1961, for assessment year 2017-18. These included a sanction order dated 22.03.2024, a notice dated 20.02.2024 under Section 148A(a), a notice dated 01.03.2024 under Section 148A(b), and a notice dated 23.03.2024 under Section 148. The respondent-Income Tax Department stated that the writ petition had become infructuous as the petitioner had been considered and proceedings were closed on 21.02.2025. A copy of this order was furnished to the court.

What were the issues?

1. Whether the writ petition challenging the notices and order under Sections 148A and 148 of the Income Tax Act, 1961, has become infructuous due to subsequent proceedings and closure of assessment for assessment year 2017-18. Assessee's Contention: The petitioner sought to quash the notices and order issued by the respondent-Income Tax Officer. The petitioner's counsel did not dispute the submission made by the respondent. Revenue's Contention: The respondent-Income Tax Department submitted that the writ petition had become infructuous as the petitioner had been considered and the proceedings were closed on 21.02.2025. A subsequent order to this effect was furnished to the court.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 151

AI-generated summary — verify with the full judgment below

CWP-34945

IN T (231)

Jasminder S

Income Tax

CORAM:

Present:

LISA GILL

1.

order dated (for short ‘th dated 01.03 Section 148 issued by re consequenti 2. petition is r filed by the closed on 21 5-2024 THE HIGH COURT OF PUNJA CHANDIGAR Singh

Versus x Officer and another

HON’BLE MRS JUSTICE L HON’BLE MR. JUSTICE AL

**** Mr. Tajender K. Joshi, Advoca Mr. Yogesh Putney, Senior Sta Mr. Vaibhav Gupta, Junior Stan for respondent-Income Tax.

**** L, J. Prayer in this writ petition, int 22.03.2024 issued under Sectio he Act’), notice dated 20.02.202 3.2024 under Section 148A(b), 8A(d) and notice dated 23.03.202 espondent-Department for asses ial proceedings. Learned counsel for the resp rendered infructuous as during p e petitioner has been considere 1.01.2025. Copy of said order fu 1 AB AND HARYANA AT RH CWP-34945-2024 Date of Decision:- 06.03.2025

……Petitioner

……Respondent LISA GILL LOK JAIN ate for the petitioner. anding Counsel with nding Counsel ter alia is for quashing sanction n 151 of Income Tax Act, 1961 24 under Section 148A(a), notice order dated 23.03.2024 under 24 under Section 148 of the Act ssment year 2017-18 as well as pondent submits that this writ pendency of writ petition, reply ed and proceedings have been urnished in Court today, is taken

1 4 5

n

e r t s t y n n PARUL 2025.03.12 10:47 I attest to the accuracy and authenticity of this document

CWP-34945

on record, su 3. 4. infructuous.

February 0 Parul 5-2024 ubject to just exceptions. Same b Learned counsel for the petition Keeping in view the above, thi .

06, 2025 Whether speaking/reasone Whether Reportable:- 2 be scanned by the Registry. ner does not dispute the same. is writ petition is disposed of as (LISA GILL) JUDGE (ALOK JAIN) JUDGE ed:- Yes/No Yes/No

2 s PARUL 2025.03.12 10:47 I attest to the accuracy and authenticity of this document

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