Cwp/25940/2024 Of Fateh Jang Singh Bajwa v. Income Tax Officer And Others

110 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CWP-25940-2024 (O&M)Date of Decision:04.10.2024 nFateh Jang Sigh Bajwa ..…...Petitioner Income Tax O …......Respondents CORAM: HHON'BLE MR. JUSTICE SANON'BLE MR. JUSTICE ALOJEEV PRAKASH SHARMAK JAIN Present: MMr. Nikhil Goyal, Advocate andr. Dewangana Chillar, Advocat Mr. Yogesh Putney, Senior Standfor the respondent-Income Tax D ***** SANJEEV PRAKASH SHARMA, J. (Oral) 1. N 2. Mnnbehalf of the respondent-Income Tax Department. 3. Both the counsel are ad idem that the issue involved in thepresent petition stands finally examined and concluded by this Court in No.21509 of 2023 titled as Jasjit Singh vsCWP. Union of India and others,decided on 29.07.2024, and by the Coordinate Bench in 2024 titled as Jatinder Singh Bhangu vs.CWP No.15745 of Union of India and others,decided on 19.07.2024. This Court in Jasjit Singh (supra) held as under: C“16. We are in agreement with oordinate Bench and hold tinstructions by the Board could nthe view taken by the hat such circular or ot have been issued to override statutory provisions or tobsolete. Legislative enactmenimplications are required to beo make them otiose or ts having financial followed strictly and mSandatorily. 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 proi1mplementation. 7. In view of the aforesaid doccasion to distinguish or takesuggested by the learned counsewhat has already been held by th18. Keeping in view the lawCoordinate Bench (supra), noticpowers contained in ct, 1961 as well as uthorities cannot be visions to their own using hardship to the n in the minds of the is Court, instructions ly for the purpose of visions and for their iscussion, there is no a different view as l for the revenue from e Coordinate Bench. laid down by the es issued by the JAO upnder Section 148 of the roceedings initiated thereafter wfaceless assessment as envisageof the Act, 1961, have been foundAct, 1961 and the ithout conducting the d under Section 144B to be contrary to the pdrovisions of the Act, 1961 anated 28.02.2023, 16.03.202d accordingly notices 3, 20.03.2024 and 3f10.03.2023 and order dated 30.or want of jurisdiction. 9. The respondents-revenue wliberty to follow the procedure aA[[024 (O&M)]]ct, 1961 and proceed according03.2023, are set aside ould be, however, at s laid down under the ly, if so advised. 2allowed. The interim ostand merged with the p0. All the writ petitions are rder passed by the Court shall resent order.” 4. Keeping in view above, we allow this Writ Petition in theaforesaid terms. The observations and order passed above shall apply mutatismutandis to the present case. Accordingly, notice issued by the JurisdictionalAssessing Officer u/s 148 dated 28.03.2023 (Annexure P-3) and allconsequential 5. And disposed of accordingly. October 04, 2 Parul Whether speaking / reasoned : Whether Reportable : JUDGE JUDGE Yes Y / No