CWP/22008/2024 of SEEMA BISHNOI Vs DEPUTY COMMISSIONER OF INCOME TAX on 14 September 2026

1. B present petitio No.21509 of decided on 29 2024 titled a decided on 19

C b p e f c S HE HIGH COURT OF PUNJA CHANDIGAR

CWP-2 Date of HNOI

V OMMISSIONER OF INCOME

HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ

Mr. Sunil K. Mukhi, Advocate fo Mr. Saurabh Kapoor, Senior Stan for the respondent-Income Tax D ***** RAKASH SHARMA, J. (Oral) Both the counsel are ad idem on stands finally examined and c f 2023 titled as Jasjit Singh vs 9.07.2024, and by the Coordina as Jatinder Singh Bhangu vs. 9.07.2024. This Court in Jasjit Si “16. We are in agreement w Coordinate Bench and hold that by the Board could not have bee provisions or to make them ot enactments having financial imp followed strictly and mandatori contained in Sections 119 and 12 Section 144B (7 & 8), the auth AB AND HARYANA AT RH 22008-2024 (O&M) f Decision:25.09.2024

..…...Petitioners (s) V/s.

TAX, CIRCLE, PANCHKULA, …......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH or the petitioner. nding Counsel, Department that the issue involved in the concluded by this Court in CWP

s. Union of India and others, ate Bench in CWP No.15745 of . Union of India and others, Singh (supra) held as under: with the view taken by the t such circular or instructions en issued to override statutory tiose or obsolete. Legislative plications are required to be ily. By exercising the powers 20 of the Act, 1961 as well as horities cannot be allowed to

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u c c C p t d c t

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2. K aforesaid term 024 (O&M)

usurp the legal provisions to convenience causing hardship to confusion in the minds of the tax Court, instructions and circular purpose of supplementing the their implementation.

17. In view of the aforesaid discu distinguish or take a different vie counsel for the revenue from wh the Coordinate Bench.

18. Keeping in view the law l Bench (supra), notices issued by the Act, 1961 and the proceedin conducting the faceless assessme 144B of the Act, 1961, have bee provisions of the Act, 1961 an 28.02.2023, 16.03.2023, 20.03.20 dated 30.03.2023, are set aside fo

19. The respondents-revenue wo follow the procedure as laid do proceed accordingly, if so advise

20. All the writ petitions are allow by the Court shall stand merged w Keeping in view above, we a ms. The observations and order p their own satisfaction and o the assessees. It also leaves xpayers. In the opinion of this rs can be issued only for the statutory provisions and for ussion, there is no occasion to ew as suggested by the learned hat has already been held by laid down by the Coordinate the JAO under Section 148 of gs initiated thereafter without ent as envisaged under Section en found to be contrary to the nd accordingly notices dated 024 and 30.03.2023 and order for want of jurisdiction. ould be, however, at liberty to own under the Act, 1961 and ed. wed. The interim order passed with the present order.” allow this Writ Petition in the passed above shall apply mutatis e s

CWP-22008-202

mutandis to th Assessing O consequential

3. A

September 25 Ess Kay

Whether speak Whether Repor 024 (O&M)

he present case. Accordingly, no fficer u/s 148 dated 26.03.20 l proceedings are set aside. All pending applications also stan [SANJEEV 5, 2024 [SAN

king / reasoned :

Y rtable

:

Y otice issued by the Jurisdictional 024 (Annexure P-2), and all nd disposed of accordingly.

V PRAKASH SHARMA] JUDGE

NJAY VASHISTH] JUDGE Yes / No Yes / No l l