Dheeraj Bhatia v. Income Tax Officer And Others

131IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP-285 15-2024 (O&MDate of Decision: 21.10.2024 Dheeraj Bhatia — Petitioner Vs. Income Tax Officer and others. ... Responden CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAHON’BLE MR. JUSTICE SANJAY VASHISTH| Present:Mr. Nikhil Goyal, Advocate andMr. Rana Gurtej Singh, Advocate for the petitioner. SANJEEV PRAKASH SHARMA, J.(Oral) 1] Notice of motion. oOMr. Saurabh Kapoor, Sr. Standing Counsel and Pridhi Sandhu,Junior Standing Counsel accept notice on behalf of the revenue. | 3Learned counsel for the parties aread idemthat the substantialissue involved in the present petition stands finally examined and concludedby this Court in|CWP No.21509 of2023 titled as Jasjit Singh vs. Union ofIndia and others, decided on 29.07.2024, and by the Coordinate Bench inCWP No.15745 of2024 titled as Jatinder Singh Bhangu vs. Union ofIndiaand others, decided on 19.07.2024. This Court in|Jasjit Singh(supra) held asunder: “16. We are in agreement with the view taken by the CoordinateBench and hold that such circular or instructions by the Boardcould not have been issued to override statutory provisions or to CWP-28515-2024 (O&M) make them otiose or obsolete. Legislative enactments havingfinancial implications are required to be followed strictly andmandatorily. By exercising the powers contained in Sections 119and 120 of the Act, 1961 as well as Section 144B (7 & 8), theauthorities cannot be allowed to usurp the legal provisions totheir own satisfaction and convenience causing hardship to theassessees. It also leaves confusion in the minds ofthe taxpayers.In the opinion of this Court, instructions and circulars can beissued only for the purpose of supplementing the statutoryprovisions andfor their implementation.| 17. In view of the aforesaid discussion, there is no occasion todistinguish or take a different view as suggested by the learnedcounselfor the revenue from what has already been held by theCoordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench(supra), notices issued by the JAO under Section 148 of the Act,1961 and the _ proceedings initiated thereafter withoconducting the faceless assessment as envisaged under Section144B of the Act, 1961, have been found to be contrary to theprovisions of the Act, 1961 and accordingly notices dated28.02.2023, 16.03.2023, 20.03.2024 and 30.03.2023 and orderdated 30.03.2023, are set asidefor want ofjurisdiction. 19. The respondents-revenue would be, however, at liberty tofollow the procedure as laid down under the Act, 1961 andproceed accordingly, ifso advised. CWP-28515-2024 (O&M) 20. All the writ petitions are allowed. The interim order passedby the Court shall stand merged with the present order.” 4AKeeping in view above, weallowthis Writ Petition in theaforesaid terms. The observations and order passed above shall applymutatismutandisto the present case. Accordingly, notice issued by the JurisdictionalAssessing Officer under Section 148 of the Income Tax Act, dated31.08.2024 and all consequential proceedings are set aside.5.|All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA)JUDGE 21 10.2024|joyti 1. Whether speaking/reasoned?2. Whether reportable? (SANJAY VASHISTH )JUDGE Yes/NoYes/No