CWP/23432/2024 of SANDEEP KUMAR Vs UNION OF INDIA AND OTHERS on 2 September 2026

1. N

2. M behalf of the r

3. B present petitio No.21509 of decided on 2 2024 titled as on 19.07.2024

C i o o i HE HIGH COURT OF PUNJA CHANDIGAR

CWP-2 Date of UMAR

V NDIA AND OTHERS

HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Ms. Ridhi Bansal, Advocate, Mr. Sagar Ratisaria, Ms. Sidhi B Mr. Kushager Goel, Advocates fo Mr. Saurabh Kapoor, Senior Stan Ms. Pridhi Sandhu Junior Standin for the respondent-Income Tax D ***** RAKASH SHARMA, J. (Oral) Notice of motion. Mr. Saurabh Kapoor, Senior Stan respondent-Income Tax Departm Both the counsel are ad idem on stands finally examined and c f 2023 titled as Jasjit Singh v 9.07.2024, and by the Coordina s Jatinder Singh Bhangu vs. Un

4. This Court in Jasjit Singh (sup “16. We are in agreement with Coordinate Bench and hold t instructions by the Board could n override statutory provisions or obsolete. Legislative enactme implications are required to be AB AND HARYANA AT RH 23432-2024 (O&M) f Decision:13.09.2024 ..…...Petitioners (s) V/s. ......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH ansal, and for the petitioner nding Counsel, with ng Counsel, Department. nding Counsel, accepts notice o ment that the issue involved in th concluded by this Court in CWP vs. Union of India and others ate Bench in CWP No.15745 of nion of India and others, decide pra) held as under: h the view taken by the that such circular or not have been issued to to make them otiose or ents having financial e followed strictly and n he WP s, of d

CWP-23432-202

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4. K aforesaid term mutandis to th 024 (O&M)

mandatorily. By exercising the Sections 119 and 120 of the Act, 144B (7 & 8), the authorities usurp the legal provisions to the convenience causing hardship to leaves confusion in the minds o opinion of this Court, instruction issued only for the purpose statutory provisions and for their

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

18. Keeping in view the law Coordinate Bench (supra), noti under Section 148 of the Act, 19 initiated thereafter without co assessment as envisaged under S 1961, have been found to be con of the Act, 1961 and accor 28.02.2023, 16.03.2023, 20.03. and order dated 30.03.2023, are jurisdiction.

19. The respondents-revenue w liberty to follow the procedure a Act, 1961 and proceed according

20. All the writ petitions are allo passed by the Court shall stand m order.” Keeping in view above, we a ms. The observations and order p he present case. Accordingly, n e powers contained in 1961 as well as Section cannot be allowed to eir own satisfaction and o the assessees. It also of the taxpayers. In the ns and circulars can be of supplementing the r implementation. discussion, there is no ke a different view as el for the revenue from he Coordinate Bench. w laid down by the ices issued by the JAO 961 and the proceedings onducting the faceless Section 144B of the Act, ntrary to the provisions rdingly notices dated .2024 and 30.03.2023 re set aside for want of would be, however, at as laid down under the gly, if so advised. owed. The interim order merged with the present allow this Writ Petition in th passed above shall apply mutati otice issued by the Jurisdictiona he is al

CWP-23432-202

Assessing O consequential

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September 13 Ess Kay

Whether speak Whether Repor 024 (O&M)

Officer u/s 148 dated 05.0 l proceedings are set aside. All pending applications also stan [SANJEEV 3, 2024 [SAN

king / reasoned :

Y rtable

:

Y 4.2024 (Annexure P-3), an nd disposed of accordingly.

V PRAKASH SHARMA] JUDGE

NJAY VASHISTH] JUDGE Yes / No Yes / No d