CWP/8405/2024 of HERO CYCLES LTD Vs CHIEF COMMISSIONER OF INCOME TAX AMRITSAR AND OTHERS on 10 September 2026

1. Applica have be and pra Divisio Jatinde 19.07.2

2. All the petition No.215

HE HIGH COURT OF PUNJA CHANDIGAR

CM-16205-CWP-2024 & LES LTD Vs.

MISSIONER OF INCOME TAX **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Alok Mittal, Advocate for th Ms. Urvashi Dhugga, Sr. Standin for the respondent No.1. Mr. Ranvijay Singh, Sr. Standing for the respondents No.2 and 3. **** RAKASH SHARMA, J.(Oral) ations No.CM-16205-CWP-20 een filed by the petitioner seekin aying for disposing off the writ on Bench of this Court in CW er Singh Bhangu vs. Union of e counsel are ad idem that the n stands finally examined and co 509 of 2023 titled as Jasjit Singh AB AND HARYANA AT RH & CM-16206-CWP-2024 in/and CWP-8405-2024 (O&M) Date of Decision: 22.10.2024 . . . . Petitioner X, AMRITSAR AND OTHERS . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH he petitioner. ng Counsel g Counsel ) 024 & CM-16206-CWP-2024 ng preponement of the main case petition in view of judgment of WP No.15745 of 2024 titled as f India and others, decided on e issue involved in the present oncluded by this Court in CWP h vs. Union of India and others,

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r s e f s n t P , MOHIT GOYAL

decided Singh B Jasjit S b i o o i m S S a s a t a s i n s w C u i a A p d on 29.07.2024, and by the Bhangu vs. Union of India an Singh (supra) held as under: “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 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 Coordinate Bench in Jatinder nd others (supra). This Court in 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 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

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d f a t i w

3. Accord No.CM Case is

4. Keepin aforesa mutatis 28.03.2 Jurisdic proceed

5. All pen

October 22, 20 Mohit goyal

1. Whethe

2. Whethe 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.” dingly, we allow the prayer a M-16205-CWP-2024 & CM-162 taken on board today. ng in view above, we prepone an aid terms. The observations and s mutandis to the present ca 2024 issued under Section 148 o ctional Assessing Officer as dings are set aside. nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y 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 as above, and the applications 206-CWP-2024 stand allowed. nd allow this Writ Petition in the order passed above shall apply ase. Accordingly, notice dated of the Income Tax Act, 1961 by s well as the consequential posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

s . e y d y l MOHIT GOYAL