Anurag Wadh v. Assistant Comanother

124 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CWP-25283-2024Date of Decision: 03.10.2024 Anurag Wadh . . . . Petitioner Vs. Assistant Comanother . . . . Respondents ****CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: Me petitioner. MCounsel and Mfr. Yogesh Putney,Sr. Standing r. Vaibhav Gupta, Advocate or the respondents/Revenue. Mfr. Yogesh Putney,Sr. Standing r. Vaibhav Gupta, Advocate or the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Notice 2.Mr. Yonsel accepts notice on behalf ofrespondrespond 3.Both thad idem that the issue involved in the presentpetition stands finally examined and concluded by this Court in petition stands finally examined and concluded by this Court in No.21509 of 2023 titled as Jasjit Singh,decided on 29.07.2024, and by the Coordinate Bench in No.157CWPgh Bhangu vs. Union of Indiaand oth45 of 2024 titled as Jatinder Siners, decided on 19.07.2024. This Court in Jasjit Singh (supra)held as under: “16. We are in agreemenby the Coordinate Bench and holinstructions by the Board could noverride statutory provisions or tobsolete. Legislative enactment with the view taken d that such circular or ot have been issued to o make them otiose or ts having financial i followed strictly and mSmplications are required to beandatorily. By exercising the ections 119 and 120 of the ASection 144B (7 & 8), the aallowed to usurp the legal prosatisfaction and convenience caassessees. It also leaves confusiotaxpayers. In the opinion of thand circulars can be issued onsupplementing the statutory proimplementation. 17. In view of the aforesano occasion to distinguish or tasuggested by the learned counsewhat has already been held by th C18. Keeping in view the oordinate Bench (supra), noticunder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged underAct, 1961, have been found tolaw laid down by the es issued by the JAO 1 and the proceedings ducting the faceless Section 144B of the be contrary to the pdrovisions of the Act, 1961 anated 28.02.2023, 16.03.202d accordingly notices 3, 20.03.2024 and 303.2023, are set aside f0.03.2023 and order dated 30.or want of jurisdiction. 19. The respondents-reven at liberty to follow the procedurthe Act, 1961 and proceed accord20. All the writ petitioninterim order passed by the Couwith the present order.” 4.Keeping in view above, we allow this Writ Petition in the aforesaidterms. The observations and order passed above shall apply mutatismutandis to the present case. Accordingly, notice issued byJurisdictional Assessing Officer under Section 148 dated 29.08.2024 aswell as the consequential proceedings a 5.All pending applications also stand disp (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE October 03, 2024 rashmi 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No2. Whether reportable? Yes/No