CWP/24954/2024 of AGGARWAL SALES Vs DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS on 10 September 2026

1. N

2. M on behalf of th

3. B present petitio No.21509 of decided on 29 2024 titled a decided on 19

C i o o HE HIGH COURT OF PUNJA CHANDIGAR

CWP-2 Date of SALES THROUGH ITS PARTN

V COMMISSIONER OF INC RH AND OTHERS HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ

Mr. Nikhil Goyal, Advocate for t Ms. Urvashi Dhugga, Senior Stan Ms. Samdesha Kaur, Advocate for the respondent/Income Tax D ***** RAKASH SHARMA, J. (Oral) Notice of motion. Ms. Urvashi Dhugga, Senior St he respondents/Income Tax Dep Both the counsel are ad idem on stands finally examined and c f 2023 titled as Jasjit Singh vs 9.07.2024, and by the Coordina as Jatinder Singh Bhangu vs. 9.07.2024. This Court in Jasjit Si “16. We are in agreement with Coordinate Bench and hold t instructions by the Board could n override statutory provisions or t obsolete. Legislative enactmen AB AND HARYANA AT RH 24954-2024 (O&M) f Decision:26.09.2024 NER SH. PARVEEN KUMAR

..…...Petitioners (s) V/s. COME TAX (CENTRAL)-1,

…......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. nding Counsel, with Department. tanding Counsel, accepts notice partment. that the issue involved in the concluded by this Court in CWP

s. Union of India and others, ate Bench in CWP No.15745 of . Union of India and others, Singh (supra) held as under: the view taken by the that such circular or not have been issued to to make them otiose or nts having financial )

) e e P , f ,

CWP-24954-202

i m S S a s a t a s i o s w

C u p f o p d f l A

o p

4. K aforesaid term 024 (O&M)

implications 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 implementation.

17. In view of the aforesaid d occasion to distinguish or take suggested by the learned counse what has already been held by th

18. Keeping in view the law Coordinate Bench (supra), notic under Section 148 of the proceedings initiated thereafter w faceless assessment as envisage of the Act, 1961, have been foun 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-revenue w liberty to follow the procedure a Act, 1961 and proceed according

20. All the writ petitions are order passed by the Court shall present order.” Keeping in view above, we a ms. The observations and order p e 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 discussion, there is no e a different view as el for the revenue from he Coordinate Bench. w laid down by the ces issued by the JAO Act, 1961 and the without conducting the ed under Section 144B d to be contrary to the nd accordingly notices 23, 20.03.2024 and 03.2023, are set aside would be, however, at as laid down under the gly, if so advised. allowed. The interim stand merged with the allow this Writ Petition in the passed above shall apply mutatis e s

CWP-24954-202

mutandis to th Assessing O consequential

5. A

September 26 Ess Kay

Whether speak Whether Repor 024 (O&M)

he present case. Accordingly, no Officer u/s 148 dated 31.08.2 l proceedings are set aside. All pending applications also stan [SANJEEV 6, 2024 [SAN

king / reasoned :

Y rtable

:

Y otice issued by the Jurisdictional 2024 (Annexure P-2) and all nd disposed of accordingly.

V PRAKASH SHARMA] JUDGE

NJAY VASHISTH] JUDGE Yes / No Yes / No l l