CWP/9505/2023 of M/S SHIV ENTERPRISES Vs UNION OF INDIA AND OTHERS on 11 September 2026

1. Amend moved the pre Jurisdic 1961 du

2. Learned stands No.215 decided No.157

HE HIGH COURT OF PUNJA CHANDIGAR NTERPRISES Vs. NDIA AND OTHERS **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Ms. Ambika, Advocate for Mr. Sandeep Goyal, Advocate fo Ms. Gauri Neo Rampal, Sr. Stand for the respondents. **** RAKASH SHARMA, J.(Oral) dment application bearing No.C raising additional grounds poin sent case also includes the assai ctional Assessing Officer under uring the Faceless Regime. d counsel submits that the issue finally examined and conclu 509 of 2023 titled as Jasjit Singh d on 29.07.2024, and by the 745 of 2024 titled as Jatinder Sin AB AND HARYANA AT RH CM-15554-CWP-2024 in/and CWP-9505-2023 (O&M) Date of Decision: 23.09.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH or the petitioner. ding Counsel (through VC) ) CM-15554-CWP-2024 has been nting out that issue involved in iling of the notice issued by the section 148 of Income Tax Act, involved in the present petition uded by this Court in CWP h vs. Union of India and others, e Coordinate Bench in CWP ngh Bhangu vs. Union of India

d )

r s n n e , n P , P a MOHIT GOYAL

and oth held as b i o o i m S S a s a t a s i n s w C u i a A p d hers, decided on 19.07.2024. Th under: “16. We are in agreemen by the Coordinate Bench and hol nstructions by the Board could n override statutory provisions or t obsolete. Legislative enactmen mplications are required to be mandatorily. By exercising the 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 mplementation.

17. In view of the aforesa no occasion to distinguish or ta suggested by the learned counse what has already been held by th

18. Keeping in view the Coordinate Bench (supra), notic under Section 148 of the Act, 196 nitiated thereafter without con assessment as envisaged under Act, 1961, have been found to provisions of the Act, 1961 an dated 28.02.2023, 16.03.202 his Court in Jasjit Singh (supra) nt with the view taken ld that such circular or not have been issued to to make them otiose or nts having financial followed strictly and powers contained in 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 aid discussion, there is ake a different view as el for the revenue from he Coordinate Bench. law laid down by the ces issued by the JAO 61 and the proceedings nducting the faceless r Section 144B of the o be contrary to the d accordingly notices 23, 20.03.2024 and

) MOHIT GOYAL

f a t i w

3. Learned was no above.

4. Keepin amendm main c aforesa mutatis JAO un proceed

5. All pen

September 23 Mohit goyal

1. Whethe

2. Whethe

30.03.2023 and order dated 30. for want of jurisdiction.

19. The respondents-reven at liberty to follow the procedur the Act, 1961 and proceed accord

20. All the writ petition nterim order passed by the Cou with the present order.” d counsel for the Revenue subm ot taken, however, the issue als ng in view above submission ment application bearing No.CM ase today itself on merits and aid terms. The observations and s mutandis to the present case. nder Section 148 dated 07.04. dings initiated on the basis of sai nding applications also stand disp

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y 03.2023, are set aside nue would be, however, re as laid down under dingly, if so advised. ns are allowed. The urt shall stand merged mits that originally the argument so arises in the present case as ns, we accordingly allow this M-15554-CWP-2024; take up the allow this Writ Petition in the order passed above shall apply Accordingly, notice issued by 2023 as well as consequential id notice are quashed. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

t s s e e y y l MOHIT GOYAL