Pridhi Appa v. Pr. Commisa

CWP-11500-202[4 (O&M)] 246-26 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CWP-11500-2024 (O&M)Date of Decision: 13.08.2024 PRIDHI APPA . . . . Petitioner Vs. PR. COMMISA AND ANOTHER . . . . Respondents **** CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: M M M f Mounsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Both the counsel are ad idem that the issue involved in the presentpetition stands finally adjudicated in view of the judgment passed bythis Court in titled as Jasjit Singh vs. Unionof IndiaCWP No.21509 of 2023 and others, decided on 29.07.2024, wherein this Court held as under: “16. We are in agreemenby the Coordinate Bench and holinstructions by the Board could noverride statutory provisions or tobsolete. Legislative enactmentsrfollowed strictly and mandatot with the view taken d that such circular or ot have been issued to o make them otiose or having financial be ily. By exercising the Page 2 of 3 p1owers contained Sections 119 961 as well as Section 144B (7cannot be allowed to usurp the leown satisfaction and conveniencthe assessees. It also leaves confand 120 of the Act, & 8), the authorities gal provisions to their e causing hardship to usion in the minds of tshe taxpayers instructions antatutory provisions and 17. In view of the aforesano occasion to distinguish or tasuggested by the learned counsewhat has already been held by thlaw laid down by the Cu18. Keeping in view the oordinate Bench (supra), notinder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged underAct, 1961, have been found toces 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 3f0.03.2023 and order dated 30.or want of jurisdiction. 19. The respondents-revenat liberty to follow the procedurthe Act, 1961 and proceed accord20. All the writ petitioninterim order passed by the Couwith the present order.” 2.Keeping in view above, we allow this Writ Petition in the aforesaidterms. The observations and order passed above shall apply mutatis CWP-11500-202[4 (O&M)] Page 3 of 3 mutandis to the present case. Accordingly, notice u/s 148 dated 30.03.2 3.All penp (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE August 13, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? Yes/NoYes/No