CWP/18792/2024 of RAKESH SINGHAL Vs INCOME TAX OFFICER AND OTHERS on 10 September 2026

1. Notice

2. Mr. Yo respond present CWP N others, C in o o fo c S u c le a 2024(O&M)

HE HIGH COURT OF PUNJA CHANDIGAR NGHAL Vs.

AX OFFICER AND AND OTHE **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Nikhil Goyal, Advocate for t Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) of motion. ogesh Putney, Sr. Standing Coun dents/Revenue and fairly states t petition stands covered by the ju No.21509 of 2023 titled as Jasji decided on 29.07.2024, wherein “16. We are in agreement w Coordinate Bench and hold th nstructions by the Board could n override statutory provisions or t obsolete. Legislative enactments followed strictly and mandatorily. B contained Sections 119 and 120 of Section 144B (7 & 8), the authoriti usurp the legal provisions to thei convenience causing hardship to eaves confusion in the minds of th and supplementing the statutory pro AB AND HARYANA AT RH CWP-18792-2024 (O&M) Date of Decision: 06.08.2024 . . . . Petitioner ERS . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. g Counsel and ounsel ) nsel accepts notice on behalf of s that the issue involved in the udgment passed by this Court in it Singh vs. Union of India and n this Court held as under: with the view taken by the hat such circular or not have been issued to to make them otiose or having financial be By exercising the powers the Act, 1961 as well as ies cannot be allowed to ir own satisfaction and the assessees. It also he taxpayers instructions ovisions and

)

r f e n d RASHMI 2024.08.07 10:28 I attest to the accuracy and integrity of this document

CWP-18792 of 2 o s h C u in a th l o p

3. Keepin terms. mutand 148A(b 17.04.2

4. All pen

August 06, 202 Rashmi

1. Whethe

2. Whethe 2024(O&M)

17. In view of the aforesaid occasion to distinguish or take suggested by the learned counsel fo has already been held by the Coord

18. Keeping in view the Coordinate Bench (supra), notic under Section 148 of the Act, 196 nitiated thereafter without con assessment as envisaged under Se 1961, have been found to be contr he Act, 1961 and accordingly no 16.03.2023, 20.03.2024 and 30.03 30.03.2023, are set aside for want o

19. The respondents-revenue iberty to follow the procedure as la 1961 and proceed accordingly, if so

20. All the writ petitions ar order passed by the Court shall present order.” ng in view above, we allow this The observations and order pa dis to the present case. Acco

b) dated 26.03.2023(P-2) and ord 2024(Annexure P-4) are set aside nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y d discussion, there is no e a different view as or the revenue from what dinate Bench. law laid down by the ces issued by the JAO 61 and the proceedings nducting the faceless ection 144B of the Act, rary to the provisions of otices dated 28.02.2023, 3.2023 and order dated of jurisdiction. e would be, however, at aid down under the Act, o advised. re allowed. The interim stand merged with the s Writ Petition in the aforesaid assed above shall apply mutatis ordingly, notice under Section der under Section 148A(d) dated e. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d s n d RASHMI 2024.08.07 10:28 I attest to the accuracy and integrity of this document