ISHMEET KAUR vs. INCOME TAX OFFICER AND ANOTHER

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CWP/29603/2024HC Punjab & HaryanaPHHC01144269202429 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The court observed that, prima facie, the Assessing Officer's observation indicated no incriminating evidence was available for Assessment Years 2015-16, 2016-17, 2018-19, 2019-20, 2020-21, and 2021-22. However, the court found no cause of action for the petitioner to file a writ petition at this stage. Regarding the notice under Section 142(1) for Assessment Year 2021-22, the court noted that it did not reflect proceedings under Section 153C of the Act. The court held that the petitioner was 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. Therefore, no case was made out for interference at this stage.

What were the facts?

The petitioner, Ishmeet Kaur, filed a writ petition before the High Court of Punjab and Haryana challenging notices issued by the Assessing Officer (AO) under Section 142(1) of the Income Tax Act, 1961. The notices pertained to Assessment Years 2015-16, 2016-17, 2018-19, 2019-20, 2020-21, and 2021-22. The petitioner argued that the AO's observation indicated no incriminating evidence was available for these assessment years, suggesting a lack of cause of action for the notices. The revenue, represented by the Income Tax Officer and another, contested this. The court was to decide if a cause of action arose at this stage for the writ petition.

What were the issues?

1. Whether a cause of action arises for the petitioner to file a writ petition, considering the Assessing Officer's prima facie observation that there is no incriminating evidence available for Assessment Years 2015-16, 2016-17, 2018-19, 2019-20, 2020-21, and 2021-22, and that the notice under Section 142(1) for Assessment Year 2021-22 does not reflect proceedings under Section 153C of the Income Tax Act, 1961. Assessee's Contentions: The petitioner argued that the AO's own observations suggested no incriminating material was found, thus negating the basis for issuing notices for the specified assessment years. They contended that the notice for AY 2021-22 did not indicate proceedings under Section 153C. Revenue's Contentions: The revenue, through its counsel, argued that the petitioner could file a reply to the notice and raise objections before the concerned authority, and also file an appeal as per the Act.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 153C

AI-generated summary — verify with the full judgment below

CWP-29603-202 143 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-29603-2024 (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 2021-22 is concerned, flect proceedings under section etitioner can always file a reply

) 4 r s r h , n , , n y MOHIT GOYAL 2024.11.04 15:53 I attest to the accuracy and integrity of this document

CWP-29603-202 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 2024.11.04 15:53 I attest to the accuracy and integrity of this document

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