CWP/18771/2024 of ASHISH NAGI Vs INCOME TAX OFFICER AND OTHERS on 25 August 2026

1. Notice

2. Mr. Sau respond

3. Both th petition this Co of India under:

HE HIGH COURT OF PUNJA CHANDIGAR

GI Vs.

AX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. B.M. Monga, Advocate Mr. Rohit Kaura, Advocate Mr. Rajiv Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standin Ms. Pridhi Sandhu, Jr. Standing C Ms. Muskan Goel, Advocate for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) of motion. urabh Kapoor, Sr. Standing Cou dents/Revenue. he counsel are ad idem that the n stands finally adjudicated in v ourt in CWP No.21509 of 2023 a and others, decided on 29.07.2 AB AND HARYANA AT RH CWP-18771-2024 (O&M) Date of Decision: 06.08.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH ng Counsel Counsel ) unsel accepts notice on behalf of e issue involved in the present view of the judgment passed by titled as Jasjit Singh vs. Union 2024, wherein this Court held as

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r s f t y n s MOHIT GOYAL

C in o o fo c S u c le a o s h C u in a th l o p

4. Keepin terms.

“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

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.”

ng in view above, we allow this The observations and order pa 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 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 s Writ Petition in the aforesaid assed above shall apply mutatis d s MOHIT GOYAL

mutand 30.03.2

5. All pen

August 06, 202 Mohit goyal

1. Whethe

2. Whethe dis to the present case. Accord 2024 and notice u/s 148 dated 30 nding applications also stand disp

(SANJ

r speaking/reasoned?

Y r reportable?

Y dingly, order u/s 148A(d) dated 0.03.2024 are set aside. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d MOHIT GOYAL