Sarika v. Income Ta

CWP-19883-202[4 (O&M)] Page 1 of 3 136 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CWP-19883-2024 (O&M)Date of Decision: 14.08.2024 SARIKA . . . . Petitioner Vs. INCOME TA . . . . Respondents **** CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: Mf MgMr. Vaibhav Gupta, Standing Co Counsel with unsel for 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 adjudicated in view of the judgment passed bythis Court in titled as Jasjit Singh vs. Unionpetition stands finally adjudicated in view of the judgment passed bythis Court in titled as Jasjit Singh vs. Union of India, 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 nt with the view taken d that such circular or ot have been issued to Page 2 of 3 override statutory provisions or tobsolete. Legislative enactmentsrfollowed strictly and mandatoo make them otiose or having financial be ily. By exercising the 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 beesn found tces issued by the JAO 1 and the proceedings ducting the faceless Section 144B of the o 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.” CWP-19883-202[4 (O&M)] Page 3 of 3 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 u/s 148 dated14.03.2024 and consequential proceedinterms. The observations and order passed above shall apply mutatismutandis to the present case. Accordingly, notice u/s 148 dated14.03.2024 and consequential proceedin 5.All pending applications also stand disp (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE August 14, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No