CWP/31114/2024 of RAJENDER MOHAN MALLA Vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I GURUGRAM AND OTHERS on 10 September 2026

1. Notice

2. Mr. Yo respond

3. Both th petition No.215 decided No.157 and oth held as

HE HIGH COURT OF PUNJA CHANDIGAR

han Malla Vs.

mmissioner of Income Tax, Cent **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Gagandeep Singh Malhotra, Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Advocate for respondent/revenue. **** RAKASH SHARMA, J.(Oral) of motion. ogesh Putney, Sr. Standing Coun dents/Revenue. he counsel are ad idem that the n stands finally examined and co 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. Th under:

AB AND HARYANA AT RH CWP-31114-2024(O&M) Date of Decision: 19.11.2024 . . . . Petitioner tral Circle-1, Gurgaon and . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH Advocate for the petitioner. g Counsel and ) nsel accepts notice on behalf of e issue involved in the present oncluded by this Court in CWP h vs. Union of India and others, e Coordinate Bench in CWP ngh Bhangu vs. Union of India his Court in Jasjit Singh (supra)

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“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 dated 28.02.2023, 16.03.202 30.03.2023 and order dated 30. for want of jurisdiction.

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 23, 20.03.2024 and 03.2023, are set aside

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4. Keepin terms. mutand (Annex Section proceed

5. All pen

November 19, rashmi

1. Whethe

2. Whethe

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.”

ng in view above, we allow this The observations and order pa dis to the present case. Accord xure P-3) issued by Jurisdict n 148 of the Income Tax Act dings thereof are set aside. nding applications also stand disp

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y

nue would be, however, re as laid down under dingly, if so advised. ns are allowed. The urt shall stand merged s Writ Petition in the aforesaid assed above shall apply mutatis dingly, notice dated 31.08.2024 tional Assessing Officer under t, 1961 and the consequential posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

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