CWP/18972/2024 of SAMEER GROVER Vs UNION OF INDIA AND OTHERS on 2 September 2026

1. Notice

2. Mr. Yo 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 ROVER Vs. NDIA AND OTHERS HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Ms. Aakriti, Advocate for Mr. Sandeep Goyal, Advocate fo Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) of motion. ogesh Putney, Sr. Standing Coun 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 w 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-18972-2024 (O&M) Date of Decision: 07.08.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH or the petitioner. g Counsel and ounsel ) nsel 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: with 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

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r s f e n d RASHMI 2024.08.08 10:33 I attest to the accuracy and integrity of this document

CWP-18972 of 2 o s h C u in a th l o p

3. Keeping The obs the pres (P-2), 2 Section set asid

4. All pen

August 07, 202 Rashmi

1. Whethe

2. Whethe 2024(O&M)

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

18. Keeping in view the 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 iberty to follow the procedure as la 1961 and proceed accordingly, if so

20. All the writ petitions ar order passed by the Court shall present order.” g in view above, we allow this W servations and order passed abov sent case. Accordingly, notices da 29.06.2024(P-9) and order dated n under Section 148 A(d) of the I de. nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y d discussion, there is no e a different view as or the revenue from what dinate Bench. law 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. e would be, however, at aid down under the Act, o advised. re allowed. The interim stand merged with the Writ Petition in the aforesaid terms. e shall apply mutatis mutandis to ated 31.03.2024(P-7), 21.03.2024 d 31.03.2024 (P-5) passed under Income tax Act, 1961, are hereby posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

. o r y RASHMI 2024.08.08 10:33 I attest to the accuracy and integrity of this document