CWP/21266/2024 of KAITHAL SOLVENT PRIVATE LIMITED Vs INCOME TAX OFFICER AND OTHERS on 10 September 2026

1. Notice

2. Ms. Ga behalf o

3. Both th petition this Co of India under:

(THROUGH V HE HIGH COURT OF PUNJA CHANDIGAR

OLVENT PRIVATE LIMITED Vs.

AX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. B.M. Monga, Advocate with Mr. Rohit Kaura, Advocate for the petitioner. Ms. Gauri Neo Rampal Opal, Sr. for the respondents. **** RAKASH SHARMA, J.(Oral) of motion. auri Neo Rampal Opal, Sr. Stan of respondents/Revenue. he counsel are ad idem that the n stands finally adjudicated in v ourt in CWP No.21509 of 2023 a and others, decided on 29.07.2 VC) AB AND HARYANA AT RH CWP-21266-2024 (O&M) Date of Decision: 29.08.2024

. . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH h Standing Counsel ) nding Counsel accepts notice on e issue involved in the present view of the judgment passed by titled as Jasjit Singh vs. Union 2024, wherein this Court held as

)

r s n t y n s MOHIT GOYAL

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

“16. We are in agreemen by the Coordinate Bench and hol nstructions by the Board could n override statutory provisions or t obsolete. Legislative enactments followed strictly and mandator powers contained Sections 119 1961 as well as Section 144B (7 cannot be allowed to usurp the le own satisfaction and convenienc the assessees. It also leaves conf the taxpayers instructions an statutory provisions and

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), noti under Section 148 of the Act, 196 nitiated thereafter without con assessment as envisaged under Act, 1961, have beesn found t 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 nt with the view taken ld that such circular or not have been issued to to make them otiose or s having financial be rily. By exercising the and 120 of the Act, 7 & 8), the authorities egal provisions to their ce causing hardship to nfusion in the minds of d supplementing the 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 to 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.

MOHIT GOYAL

i w

4. Keepin terms. mutand 26.03.2 proceed

5. All pen

August 29, 202 Mohit goyal

1. Whethe

2. Whethe

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. Accord 2024, notice u/s 148 dated dings are set aside. nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y ns are allowed. The urt shall stand merged s Writ Petition in the aforesaid assed above shall apply mutatis dingly, order u/s 148A(d) dated 26.03.2024 and consequential posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d s d l MOHIT GOYAL