CWP-10273-2023 104+265 IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/S JASDEEP KAUR CHADHA DCIT CIRCLE CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent SANJEEV PRAKASH SHARMA, J.(Oral) CM-16319-CWP Application for placing on record reply on behalf of respondent is allowed. Registry to place the same at appropriate place. Main case 1. Both the counsel are petition stands finally No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others decided on 29.07.2024, No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India 2023 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH M/S JASDEEP KAUR CHADHA Vs. DCIT CIRCLE-4, JALANDHAR **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE ALOK JAIN **** Mr. S.K. Mukhi, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 Application for placing on record reply on behalf of respondent Registry to place the same at appropriate place. Both the counsel are ad idem that the issue involved in the present petition stands finally examined and concluded by this Court in No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others decided on 29.07.2024, and by the Coordinate Bench in No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-16319-CWP-2024 in/and CWP-10273-2023 (O&M) Date of Decision: 15.10.2024 . . . . Petitioner . . . . Respondent HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA ALOK JAIN , Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Application for placing on record reply on behalf of respondent Registry to place the same at appropriate place. that the issue involved in the present examined and concluded by this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others, and by the Coordinate Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India in/and (O&M) .2024 Petitioner . . . . Respondent Application for placing on record reply on behalf of respondent that the issue involved in the present CWP , CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document CWP-10273-2023 and others held as under: by the Coordinate Bench and hold that such circular o instructions by the Board could not have been issued to override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation. no occasion to di suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. Coordinate Bench (supra), notices issued by the JAO under Section 1 initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02. 2023 (O&M) and others, decided on 19.07.2024. This Court in held as under: “16. We are in agreement with the view taken by the Coordinate Bench and hold that such circular o instructions by the Board could not have been issued to override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation. 17. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02.2023, 16.03.2023, 20.03.2024 and , decided on 19.07.2024. This Court in Jasjit Singh (supra) We are in agreement with the view taken by the Coordinate Bench and hold that such circular or instructions by the Board could not have been issued to override statutory provisions or to make them otiose or obsolete. Legislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers contained in Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the minds of the taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their 17. In view of the aforesaid discussion, there is stinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO 48 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices 2023, 16.03.2023, 20.03.2024 and (supra) MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document CWP-10273-2023 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction. at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if interim order passed by the Court shall stand merged with the present order.” 2. Keeping in view above, terms. The observations and order passed above shall mutandis Jurisdictional Assessing Officer well as the 3. All pending applications also stand disposed of October 15, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2023 (O&M) 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if 20. All the writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order.” Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall mutandis to the present case. Accordingly, Jurisdictional Assessing Officer under Section 148 well as the consequential proceedings are set aside. All pending applications also stand disposed of (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No 30.03.2023 and order dated 30.03.2023, are set aside revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 20. All the writ petitions are allowed. The interim order passed by the Court shall stand merged this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis Accordingly, notice issued by under Section 148 dated 06.04.2023 as are set aside. All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (ALOK JAIN) JUDGE Yes/No Yes/No this Writ Petition in the aforesaid mutatis issued by as MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document