Sukhwant v. Income Ta

Page 1 of 3 107 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CWP-28294-2024 (O&M)Date of Decision: 19.10.2024 SUKHWANT . . . . Petitioner Vs. INCOME TA . . . . Respondents **** CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH ****Present: M r. B.M. Monga, Advocate withMr. Rohit Kaura, Advocate for th Mnr. Saurabh Kapoor, Sr. StandiMs. Pridhi Sandhu, Jr. Standing Cfor the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Notice 2.Mr. Sauunsel accepts notice on behalf ofrespondrespond 3.Both thad idem that the issue involved in the presentpetition stands finally examined and concluded by this Court in No.21509 of 2023 titled as Jasjit SinghCWP vs. Union of India and others,decided on 29.07.2024, and by the Coordinate Bench in No.157CWPgh Bhangu vs. Union of Indiaand oth45 of 2024 titled as Jatinder Siners, decided on 19.07.2024. This Court in Jasjit Singh (supra)held as under: Page 2 of 3 “16. We are in agreemenby the Coordinate Bench and holinstructions by the Board could noverride statutory provisions or tobsolete. Legislative enactment with the view taken d that such circular or ot have been issued to o make them otiose or ts having financial i followed strictly and mSmplications are required to beandatorily. 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 proimplementation. 17. In view of the aforesano occasion to distinguish or tasuggested by the learned counsewhat has already been held by th C18. Keeping in view the oordinate Bench (supra), noticunder Section 148 of the Act, 196initiated thereafter without conassessment as envisaged underAct, 1961, have been found tolaw laid down by the es 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 303.2023, are set aside f0.03.2023 and order dated 30.or want of jurisdiction. Page 3 of 3 19. The respondents-revenat liberty to follow the procedurthe Act, 1961 and proceed accord20. All the writ petitioninterim order passed by the Couue would be, however, e as laid down under ingly, if so advised. s are allowed. The rt shall stand merged with the present order.” 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 dated 28.03.2024issued Income Tax Act, 1961 byJurisdicunder Section 148 of the tional Assessing Officer as well as the consequentialproceedterms. The observations and order passed above shall apply mutatismutandis to the present case. Accordingly, notice dated 28.03.2024issued Income Tax Act, 1961 byJurisdicunder Section 148 of the tional Assessing Officer as well as the consequentialproceed 5.All penposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE October 19, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No