Bindia Gupta v. Cwp

162 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H Bindia Gupta Vs. CWP-21279-2024 (O&M)Date of Decision: 29.08.2024 . . . . Petitioner Income Tax O . . . . Respondents **** CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: Mt Mr. Ranvijay Singh, Sr. Standing**** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Notice 2.Mr. Ransel accepts notice on behalf ofrespondents/Revenue and fairly states that the issue involved in thepresent petition stands covered by the judgment passed by this Court inCWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India andothers, decided on 29.07.2024, wherein this Court held as under: respondents/Revenue and fairly states that the issue involved in thepresent petition stands covered by the judgment passed by this Court inCWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India andothers, decided on 29.07.2024, wherein this Court held as under: “C16. We are in agreement with oordinate Bench and hold thinstructions by the Board could noverride statutory provisions or tthe view taken by the at such circular or ot have been issued to o make them otiose or ofobsolete. Legislative enactmentsllowed strictly and mandatorily. B having financial be y exercising the powers cSontained Sections 119 and 120 of ection 144B (7 & 8), the authoritiusurp the legal provisions to theithe Act, 1961 as well as es cannot be allowed to r own satisfaction and cleonvenience causing hardship to aves confusion in the minds of thand supplementing the statutory pro17. In view of the aforesaid doccasion to distinguish or takethe assessees. It also e taxpayers instructions visions and iscussion, there is no a different view as instructions by the Board could noverride statutory provisions or tthe view taken by the at such circular or ot have been issued to o make them otiose or ofobsolete. Legislative enactmentsllowed strictly and mandatorily. B having financial be y exercising the powers cSontained Sections 119 and 120 of ection 144B (7 & 8), the authoritiusurp the legal provisions to theithe Act, 1961 as well as es cannot be allowed to r own satisfaction and cleonvenience causing hardship to aves confusion in the minds of thand supplementing the statutory pro17. In view of the aforesaid doccasion to distinguish or takethe assessees. It also e taxpayers instructions visions and iscussion, there is no a different view as suggested by the learned counsel fohas already been held by the Coord18.Keeping in view the lawCoordinate Bench (supra), noticunder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged under Se1961, have been found to be contrthe Act, 1961 and accordingly no16.03.2023, 20.03.2024 and 30.0330.03.2023, are set aside for want o19. The respondents-revenue wliberty to follow the procedure as la1961 and proceed accordingly, if so20. All the writ petitions are allopassed by the Court shall stand mr the revenue from what inate Bench. laid down by the es issued by the JAO 1 and the proceedings ducting the faceless ction 144B of the Act, ary to the provisions of tices dated 28.02.2023, .2023 and order dated f jurisdiction. ould be, however, at id down under the Act, advised. wed. The interim order erged with the present order.”has already been held by the Coord18.Keeping in view the lawCoordinate Bench (supra), noticunder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged under Se1961, have been found to be contrthe Act, 1961 and accordingly no16.03.2023, 20.03.2024 and 30.0330.03.2023, are set aside for want o19. The respondents-revenue wliberty to follow the procedure as la1961 and proceed accordingly, if so20. All the writ petitions are allopassed by the Court shall stand mr the revenue from what inate Bench. laid down by the es issued by the JAO 1 and the proceedings ducting the faceless ction 144B of the Act, ary to the provisions of tices dated 28.02.2023, .2023 and order dated f jurisdiction. ould be, however, at id down under the Act, advised. wed. The interim order erged with the present order.” 3.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 dated 23.03.2024(Annex8 of Income Tax Act andconsequure P-3) under Section 14ential proceedings are hereby set aside. terms. The observations and order passed above shall apply mutatismutandis to the present case. Accordingly, notice dated 23.03.2024(Annex8 of Income Tax Act andconsequure P-3) under Section 14ential proceedings are hereby set aside. 4.������������������������������������������������������������ (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE August 29, 2024 Rashmi 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No