CWP/30388/2024 of AMARJIT GANDHI Vs PR COMMISSIONER OF INCOME TAX, LUDHIANA AND ANOTHER on 14 September 2026

1. N

2. M behalf of the r

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

C i o o i m HE HIGH COURT OF PUNJA CHANDIGAR

CWP-3 Date of ANDHI

V COMMISSIONER OF INC

HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Rishabh Kapoor, Advocate f Mr. Ranvijay Singh, Senior Stand for the respondent-Income Tax D *****

RAKASH SHARMA, J. (Oral) Notice of motion. Mr. Ranvijay Sigh, Senior Stand respondents/Income Tax Departm 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 with Coordinate Bench and hold t instructions by the Board could n override statutory provisions or t obsolete. Legislative enactmen implications are required to be mandatorily. By exercising the AB AND HARYANA AT RH 30388-2024 (O&M) f Decision:11.11.2024

..…...Petitioner(s) V/s. COME TAX, PATIALA AND …......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH for the petitioner. ding Counsel, Department. ding Counsel, accepts notice on ment. 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: the view taken by the that such circular or not have been issued to to make them otiose or nts having financial e followed strictly and powers contained in

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CWP-30388 -20

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4. K aforesaid term mutandis to (Annexure P- 024 (O&M)

Sections 119 and 120 of the A Section 144B (7 & 8), the a allowed to usurp the legal pro satisfaction and convenience ca assessees. It also leaves confusio taxpayers. In the opinion of th and circulars can be issued on supplementing the statutory pro implementation.

17. In view of the aforesaid d occasion to distinguish or take suggested by the learned counse what has already been held by th

18. Keeping in view the law Coordinate Bench (supra), notic under Section 148 of the proceedings initiated thereafter w faceless assessment as envisage of the Act, 1961, have been foun provisions of the Act, 1961 an dated 28.02.2023, 16.03.202 30.03.2023 and order dated 30. for want of jurisdiction.

19. The respondents-revenue w liberty to follow the procedure a Act, 1961 and proceed according

20. All the writ petitions are order passed by the Court shall present order.” Keeping in view above, we a ms. The observations and order p the present case. According -2) issued by the Jurisdictional A Act, 1961 as well as authorities cannot be ovisions to their own ausing hardship to the on in the minds of the his Court, instructions nly for the purpose of ovisions and for their discussion, there is no e a different view as el for the revenue from he Coordinate Bench. w laid down by the ces issued by the JAO Act, 1961 and the without conducting the ed under Section 144B d to be contrary to the nd accordingly notices 23, 20.03.2024 and 03.2023, are set aside would be, however, at as laid down under the gly, if so advised. allowed. The interim stand merged with the allow this Writ Petition in the passed above shall apply mutatis gly, notice dated 22.03.2024 Assessing Officer u/s 148 of the e s e

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Income Tax aside.

5. A

November 11 Ess Kay

Whether speak Whether Repor 024 (O&M)

Act, 1961 and all consequenti All pending applications also stan [SANJEEV 1, 2024

[SAN

king / reasoned :

Y rtable

:

Y ial proceedings thereof are set nd disposed of accordingly.

V PRAKASH SHARMA] JUDGE

NJAY VASHISTH] JUDGE Yes / No Yes / No t