ISHMEET KAUR vs. INCOME TAX OFFICER AND ANOTHER

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CWP/28996/2024HC Punjab & HaryanaPHHC01144109202429 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that, prima facie, based on the Assessing Officer's observation that there was no incriminating evidence available with the department for assessment years 2015-16, 2016-17, 2018-19, and 2019-20, there was no cause of action for the petitioner to file a writ petition. Regarding the assessment year 2020-21, the Court noted that the notice issued under Section 142(1) did not, in any manner, reflect proceedings under Section 153C of the Act. The Court found no case made out for interference at this stage. The petitioner was advised that they are always free to take up their objections before the concerned authority and even file an appeal as per the provisions of the Income Tax Act, 1961. No issue was expressly left undecided.

What were the facts?

The petitioner, Ishmeet Kaur, filed a writ petition before the High Court of Punjab and Haryana challenging notices issued under Section 142(1) of the Income Tax Act, 1961. The assessment years involved were 2015-16, 2016-17, 2018-19, 2019-20, 2020-21, and 2021-22. The petitioner argued that the Assessing Officer (AO) had noted that no incriminating evidence was found for assessment years 2015-16, 2016-17, 2018-19, 2019-20, and 2020-21. The notice for assessment year 2020-21 was also stated to not reflect proceedings under Section 153C of the Act. The Revenue was represented by the Income Tax Officer and another.

What were the issues?

1. Whether, for assessment years 2015-16, 2016-17, 2018-19, and 2019-20, the observation by the Assessing Officer that no incriminating evidence was found creates a cause of action for the petitioner to file a writ petition, considering the provisions of the Income Tax Act, 1961. 2. Whether, for assessment year 2020-21, a notice issued under Section 142(1) of the Income Tax Act, 1961, which does not reflect proceedings under Section 153C, warrants interference by the High Court at this stage. Assessee's Contentions: The petitioner argued that the AO's own observation of no incriminating evidence for several assessment years indicated a lack of basis for further proceedings, thereby creating a cause of action. The petitioner also contended that the notice for AY 2020-21 was flawed as it did not reflect proceedings under Section 153C. Revenue's Contentions: The Revenue, through its Senior Standing Counsel, did not appear to have made specific arguments recorded in the judgment. The judgment notes that the petitioner is always free to take up objections before the concerned authority and file an appeal.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 153C

AI-generated summary — verify with the full judgment below

CWP-28996-202 109 IN TH ISHMEET KA INCOME TA

CORAM: H

H Present: M

SANJEEV P

1.

Prima f (for sho the dep 2019-2 arising 2. So far a 1961 to the sam 153C o to the s 24 (O&M) Page 1 of 2 HE HIGH COURT OF PUNJA CHANDIGAR

AUR Vs.

AX OFFICER AND ANOTHER **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Nikhil Goyal, Advocate for t Mr. Yogesh Putney, Sr. Standing for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) facie keeping in view the observ ort ‘AO’) that there is no incrim partment for Assessment Year 0, 2020-21 and 2021-22, we d in favour of the petitioner to file as the notice issued under section o the petitioner for the Assessm me does not in any manner ref of the Act to be recorded. The p aid notice. AB AND HARYANA AT RH CWP-28996-2024 (O&M) Date of Decision: 29.10.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. g Counsel ) vations of the Assessing Officer minating evidence available with ar 2015-16, 2016-17, 2018-19, do not find any cause of action e any petition. n 142(1) of the Income Tax Act, ment Year 2020-21 is concerned, flect proceedings under section etitioner can always file a reply

) 4 r s r h , n , , n y MOHIT GOYAL 2024.10.29 13:12 I attest to the accuracy and integrity of this document

CWP-28996-202 3. No case stage. 4. Writ Pe 5. The pe concern Income

October 29, 20 Mohit goyal 1. Whethe 2. Whethe 24 (O&M) Page 2 of 2 e is made out for interference as etition stands dismissed accordin etitioner is always free to take ned authority and even file an ap e Tax Act, 1961.

(SANJ 024 r speaking/reasoned?

Y r reportable?

Y s no cause of action arises at this ngly. e up his objections before the ppeal as per the provisions of the JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

s e e MOHIT GOYAL 2024.10.29 13:12 I attest to the accuracy and integrity of this document

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