CWP/9299/2023 of KHANNA PAPER MILLS LTD. Vs ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CIRLCE-1, AMRITSAR on 10 September 2026

1. KHANNA PA ASSISTANT/ AMRITSAR

2. KHANNA PA ASSISTANT/ AMRITSAR CORAM: H

H Present: M

M

f

SANJEEV P

CM-14944-CW

A annexures on

R

HE HIGH COURT OF PUNJA CHANDIGAR

APER MILLS LTD. Vs.

/DEPUTY COMMISSIONER O ****

APER MILLS LTD. Vs.

/DEPUTY COMMISSIONER O **** Date of Decision: 12. **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Abhinav Narang, Advocate f Mrs. Urvashi Dhugga, Sr. Standi for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) WP-2024 and CM-14964-CWP-20 Applications for placing on recor behalf of respondents are allowe Registry to place the same at app AB AND HARYANA AT RH CWP-9299-2023 (O&M) . . . . Petitioner OF INCOME TAX, CIRLCE-1, . . . . Respondent CWP-9285-2023 (O&M) . . . . Petitioner OF INCOME TAX, CIRLCE-1, . . . . Respondent .09.2024 NJEEV PRAKASH SHARMA NJAY VASHISTH for the petitioners. ing Counsel )

rd written statements along with ed. propriate place.

) r t r t h MOHIT GOYAL

Main cases

1. Learned legal ar the issu No.215 decided No.157 and oth

2. This C Assessi Section regime. b i o o i m S S a s a t a d counsel for the petitioners h rgument has not been raised in t ue stands covered by the judgme 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. Court Jasjit Singh (supra) ha ing Officer would not be com n 148 of the Income Tax Act, . This Court in Jasjit Singh (sup “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 has submitted that although the the petitions, but he submits that ent passed by this Court in CWP h vs. Union of India and others, e Coordinate Bench in CWP ngh Bhangu vs. Union of India as held that the Jurisdictional mpetent to issue notice under 1961 in view of the Faceless pra) held as under: 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

e t P , P a l r s MOHIT GOYAL

s i n s w C u i a A p d f a t i w

3. Learned argume the fact petition Jasjit S

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.

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 tho ents not being taken up in the pet tual position is what as was sta ners, and it would be covered by Singh (supra). 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 nue would be, however, re as laid down under dingly, if so advised. ns are allowed. The urt shall stand merged ough objects on the ground of titions, but candidly accepts that ated by learned counsel for the y the judgment of this Court in

f t e n MOHIT GOYAL

4. Keepin terms. mutand Jurisdic CWP-9 CWP-9 and set

5. All pen

September 12 Mohit goyal

1. Whethe

2. Whethe ng in view above, we allow these The observations and order pa dis to the present cases. A ctional Assessing Officer under S 9299-2023 and notice under Se 9285-2023 as well as the consequ aside. nding applications also stand disp

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y e Writ Petitions in the aforesaid assed above shall apply mutatis Accordingly, notice issued by Section 148 dated 10.04.2023 in ection 148 dated 07.04.2023 in quential proceedings are quashed posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d s y n n d MOHIT GOYAL