CWP/21271/2024 of SURENDER SINGH DESWAL Vs DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS on 10 September 2026

1. Notice

2. Mr. Sau respond present CWP N others, “ C in o o fo c S u c le a 2024(O&M)

HE HIGH COURT OF PUNJA CHANDIGAR gh Deswal Vs.

missioner of Income Tax and oth **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Nikhil Goyal, Advocate for t Mr. Saurabh Kapoor, Sr. Standin Ms. Pridhi Sandhu, Jr. Standing C **** RAKASH SHARMA, J.(Oral) of motion. urabh Kapoor, Sr. Standing Cou dents/Revenue and fairly states t petition stands covered by the ju No.21509 of 2023 titled as Jasji decided on 29.07.2024, wherein “16. We are in agreement with Coordinate Bench and hold th nstructions by the Board could n override statutory provisions or t obsolete. Legislative enactments followed strictly and mandatorily. B contained Sections 119 and 120 of Section 144B (7 & 8), the authoriti usurp the legal provisions to thei convenience causing hardship to eaves confusion in the minds of th and supplementing the statutory pro

AB AND HARYANA AT RH CWP-21271-2024 (O&M) Date of Decision: 29.08.2024 . . . . Petitioner hers . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. ng Counsel and Counsel for the respondents. ) unsel accepts notice on behalf of s that the issue involved in the udgment passed by this Court in it Singh vs. Union of India and n this Court held as under: the view taken by the hat such circular or not have been issued to to make them otiose or having financial be By exercising the powers the Act, 1961 as well as ies cannot be allowed to ir own satisfaction and the assessees. It also he taxpayers instructions ovisions and )

r f e n d RASHMI 2024.08.29 17:17 I attest to the accuracy and integrity of this document

CWP-21271 of 2

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3. Keepin terms. mutand (Annex Section are here

4. All pen

August 29, 202 Rashmi

1. Whethe

2. Whethe 2024(O&M)

17. In view of the aforesaid d occasion to distinguish or take suggested by the learned counsel fo has already been held by the Coord

18. Keeping in view the law Coordinate Bench (supra), notic under Section 148 of the Act, 196 nitiated thereafter without con assessment as envisaged under Se 1961, have been found to be contr he Act, 1961 and accordingly no 16.03.2023, 20.03.2024 and 30.03 30.03.2023, are set aside for want o

19. The respondents-revenue w iberty to follow the procedure as la 1961 and proceed accordingly, if so

20. All the writ petitions are allo passed by the Court shall stand m order.” ng in view above, we allow this The observations and order pa dis to the present case. Accord xure P-2) and order dated 30.0 n 148A(b) of the Income Tax Ac eby set aside. nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y

discussion, there is no e a different view as or the revenue from what dinate Bench. w laid down by the ces issued by the JAO 61 and the proceedings nducting the faceless ection 144B of the Act, rary to the provisions of otices dated 28.02.2023, 3.2023 and order dated of jurisdiction. would be, however, at aid down under the Act, o advised. owed. The interim order merged with the present s Writ Petition in the aforesaid assed above shall apply mutatis dingly, notice dated 16.02.2024 03.2024 (Annexure P-4) under ct and consequential proceedings posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No d s r s RASHMI 2024.08.29 17:17 I attest to the accuracy and integrity of this document