CWP/7153/2024 of TC AGRO FOOD INDUSTRIES Vs NATIONAL FACELESS ASSESSMENT CENTRE DELHI THROUGH ADD.JOINT/DEPUTY/ ASSISTANT&OTHERS on 10 September 2026

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

2. T “1

C t p e HE HIGH COURT OF PUNJA CHANDIGAR

CWP-7 Date of OOD INDUSTRIES

V

FACELESS ASSESSMENT CENT HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Pankaj Jain, Senior Advocate Mr. Divya Suri, Advocate and M for the petitioner(s). Ms. Gauri Neo Rampal, Senior S for the respondents. ***** RAKASH SHARMA, J. (Oral) 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 xxx xxx xxx xxx xxx xxx xxx xxxx

16. We are in agreement wi Coordinate Bench and hold that su the Board could not have been provisions or to make them otio enactments having financial impl AB AND HARYANA AT RH 7153-2024 (O&M) f Decision:29.07.2024

..…...Petitioner(s) V/s. TRE, DELHI AND OTHERS

.....Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH e, assisted by Mr. Sachin Bhardwaj, Advocate Standing Counsel, 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 issued to override statutory ose or obsolete. Legislative lications are required to be s e s n f e

CWP-7153-2024

f c S t c m a s i t l b

B t c p d f p p

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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.

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

21. xxx xxx xxxx

22. xxx xxx xxxx”

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 allowed. The interim order rged with the present order.

CWP-7153-2024

3. I terms. Acco 28.03.2023, 1

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July 29, 2024 Ess Kay

Whether speak Whether Repor

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In view of the above, we allow th ordingly, orders/notices dat 6.10.2023 and 28.11.2023 are se Pending applications, if any, shal [SANJEEV

[SAN

king / reasoned :

Y rtable

:

Y his Writ Petition in the aforesaid ted 06.03.2023, 15.03.2023, et aside. ll stand disposed of accordingly.

V PRAKASH SHARMA] JUDGE

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