CWP/25986/2024 of RAJESH ARORA Vs UNION OF INDIA AND OTHERS on 10 September 2026

1.

2. on behalf of

3. present peti CWP No.21 others, dec No.15745 of others, deci under:

HE HIGH COURT OF PUNJA CHANDIGAR

CWP Date ra

dia and Ors..

HON'BLE MR. JUSTICE SAN HON'BLE MR. JUSTICE AL

Mr. Manpreet Singh Kanda, Ad Ms. Urvashi Dhugga, Senior St Ms. Samdesha Kaur, Advocate for the respondents-Income Tax

***** PRAKASH SHARMA, J. (Oral)

Notice of motion. Ms. Urvashi Dhugga, Senior S f the respondents-Income Tax De Both the counsel are ad idem ition stands finally examined a 1509 of 2023 titled as Jasjit S ided on 29.07.2024, and by th f 2024 titled as Jatinder Singh B ided on 19.07.2024. This Court “16. We are in agreement with Coordinate Bench and hold AB AND HARYANA AT RH P-25986-2024 (O&M) of Decision:04.10.2024

..…...Petitioners (s) V/s. …......Respondent(s) NJEEV PRAKASH SHARMA OK JAIN dvocate for the petitioner. tanding Counsel and

x Department. ) Standing Counsel, accepts notice epartment. m that the issue involved in the and concluded by this Court in Singh vs. Union of India and he Coordinate Bench in CWP Bhangu vs. Union of India and in Jasjit Singh (supra) held as h the view taken by the that such circular or ) ) e e n d P d s Manju instructions by the Board could to override statutory provisio otiose or obsolete. Legislativ financial implications are req strictly and mandatorily. By e contained in Sections 119 and 1 well as Section 144B (7 & 8), be allowed to usurp the legal p satisfaction and convenience c assessees. It also leaves confus taxpayers. In the opinion of th and circulars can be issued on supplementing the statutory pr implementation.

17. In view of the aforesaid d occasion to distinguish or tak suggested by the learned cou from what has already been h Bench.

18. Keeping in view the law Coordinate Bench (supra), noti under Section 148 of the proceedings initiated thereafte the faceless assessment as env 144B of the Act, 1961, hav contrary to the provisions of accordingly notices dated 28 20.03.2024 and 30.03.2023 30.03.2023, are set aside for wa

19. The respondents-revenue w liberty to follow the procedur the Act, 1961 and proceed acco d not have been issued ons or to make them ve enactments having quired to be followed exercising the powers 120 of the Act, 1961 as the authorities cannot provisions to their own ausing hardship to the sion in the minds of the his Court, instructions nly for the purpose of rovisions and for their discussion, there is no ke a different view as unsel for the revenue held by the Coordinate w laid down by the ices issued by the JAO Act, 1961 and the er without conducting visaged under Section ve been found to be of the Act, 1961 and 8.02.2023, 16.03.2023, 3 and order dated ant of jurisdiction. would be, however, at re as laid down under ordingly, if so advised. Manju

4. aforesaid te mutatis mut Jurisdictiona and all cons

5. October 04 Manju

Whether spe Whether Rep

20. All the writ petitions are order passed by the Court sha the present order.”

Keeping in view above, we a erms. The observations and or tandis to the present case. Acc al Assessing Officer u/s 148 da sequential proceedings are set asi All pending applications also st [SANJEE , 2024.

eaking / reasoned : portable

: allowed. The interim all stand merged with allow this Writ Petition in the rder passed above shall apply cordingly, notice issued by the ated 30.03.2024 (Annexure P-1) ide. tand disposed of accordingly.

EV PRAKASH SHARMA] JUDGE

[ALOK JAIN] JUDGE Yes / No Yes / No e y e ) Manju