CWP/17689/2024 of DINESH KUMAR BANSAL Vs UNION OF INDIA AND OTHERS on 14 September 2026

1. N

2. M on behalf of th

3. L raised in thes Court vide or which the lea India and O jurisdictional

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C HE HIGH COURT OF PUNJA CHANDIGAR

CWP-1 Date of MAR BANSAL

V INDIA THROUGH ITS SE EPARTMENT OF REVENUE, N HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Sanjay Bansal, Sr. Advocate Mr. Gurdeep Singh, Advocate fo Ms. Gauri Neo Rampal, Senior S for the respondents. ***** RAKASH SHARMA, J. (Oral) Notice of motion. Ms. Gauri Neo Rampal, Senior S he respondents. Learned counsel for both the si se connected Writ Petitions sta rder dated 29.07.2024 passed i ad case is CWP-21509-2023 title Others, whereby this Court has Assessing Officer as unjustified The Court has passed the followi

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16. We are in agreement wi Coordinate Bench and hold that su AB AND HARYANA AT RH 17689-2024 (O&M) f Decision:29.07.2024

..…...Petitioners (s) V/s. ECRECTARY, MINISTRY OF NEW DELHI AND OTHERS …......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH e with or the petitioner. Standing Counsel, Standing Counsel, accepts notice ides are ad idem that the issue ands finally adjudicated by this in a bunch of Writ Petitions in ed as Jasjit Singh Vs. Union of held the notice issued by the d. ing order:- ith the view taken by the uch circular or instructions by F

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the Board could not have been provisions or to make them otio enactments having financial impl followed strictly and mandatorily contained in Sections 119 and 120 Section 144B (7 & 8), the authoritie the legal provisions to their own causing hardship to the assessees. I minds of the taxpayers. In the opin and circulars can be issued supplementing the statutory p mplementation.

17. In view of the aforesaid dis to distinguish or take a differen earned counsel for the revenue fro by the Coordinate Bench.

18. Keeping in view the law la Bench (supra), notices issued by th the Act, 1961 and the proceeding conducting the faceless assessmen 144B of the Act, 1961, have been provisions of the Act, 1961 and 28.02.2023, 16.03.2023, 20.03.202 dated 30.03.2023, are set aside for

19. The respondents-revenue wo follow the procedure as laid dow proceed accordingly, if so advised. issued to override statutory ose or obsolete. Legislative lications are required to be

y. By exercising the powers 0 of the Act, 1961 as well as es cannot be allowed to usurp satisfaction and convenience It also leaves confusion in the ion of this Court, instructions only for the purpose of provisions and for their scussion, there is no occasion nt view as suggested by the m what has already been held aid down by the Coordinate he JAO under Section 148 of gs initiated thereafter without t as envisaged under Section n found to be contrary to the d accordingly notices dated 24 and 30.03.2023 and order want of jurisdiction. ould be, however, at liberty to wn under the Act, 1961 and

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5. I terms. Accord set aside.

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July 29, 2024 Ess Kay

Whether speak Whether Repor

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20. All the writ petitions are passed by the Court shall stand mer

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22. xxx xxx xxxx” In view of the above, we allow th dingly, notice dated 25.03.2024 Pending applications, if any, shal [SANJEEV

[SAN

king / reasoned :

Y rtable

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Y allowed. The interim order rged with the present order. his Writ Petition in the aforesaid and orders dated 10.04.2023 are ll stand disposed of accordingly.

V PRAKASH SHARMA] JUDGE

NJAY VASHISTH] JUDGE Yes / No Yes / No d e