CWP/22392/2024 of MUKTSAR COTTON PRIVATE LIMITED Vs INCOME TAX OFFICER AND OTHERS on 11 September 2026

1. Notice

2. Mrs. U of respo

3. Both th petition No.215 decided No.157 and oth held as

HE HIGH COURT OF PUNJA CHANDIGAR

COTTON PRIVATE LIMITED Vs.

AX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Nikhil Goyal, Advocate with Mr. Rana Gurtej Singh, Advocate Mr. Tejeshwar Singh, Advocate f Mrs. Urvashi Dhugga, Sr. Standi for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) of motion. Urvashi Dhugga, Sr. Standing Co ondents/Revenue. he counsel are ad idem that the n stands finally examined and co 509 of 2023 titled as Jasjit Singh d on 29.07.2024, and by the 745 of 2024 titled as Jatinder Sin hers, decided on 19.07.2024. Th under: AB AND HARYANA AT RH CWP-22392-2024 (O&M) Date of Decision: 05.09.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH h e for the petitioner. ing Counsel ) ounsel, accepts notice on behalf e issue involved in the present oncluded by this Court in CWP h vs. Union of India and others, e Coordinate Bench in CWP ngh Bhangu vs. Union of India his Court in Jasjit Singh (supra)

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r s f t P , P a ) MOHIT GOYAL

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 f

“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 30.03.2023 and order dated 30. for want of jurisdiction. 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 03.2023, are set aside

MOHIT GOYAL

a t i w

4. Keepin terms. mutand Jurisdic well as

5. All pen

September 05 Mohit goyal

1. Whethe

2. Whethe

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.”

ng in view above, we allow this The observations and order pa dis to the present case. Ac ctional Assessing Officer under S the consequential proceedings a nding applications also stand disp

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y nue would be, however, re as laid down under dingly, if so advised. ns are allowed. The urt shall stand merged s Writ Petition in the aforesaid assed above shall apply mutatis ccordingly, notice issued by Section 148 dated 19.04.2024 as are set aside. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d s y s MOHIT GOYAL