CWP-21456-2024 116 IN THE SHILPA SHAR INCOME TAX CORAM: HO HO Present: M M for M M for SANJEEV PR 1. Notice of 2. Mr. Yog responde 3. Both the petition s No.2150 decided No.1574 and othe held as u 2024 (O&M) THE HIGH COURT OF PUNJAB CHANDIGARH SHARMA Vs. TAX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SANJ HON’BLE MRS. JUSTICE RIT **** Mr. B.M. Monga, Advocate with Mr. Rohit Kaura, Advocate for the petitioner. Mr. Yogesh Putney, Sr. Standing C Mr. Vaibhav Gupta, Standing Cou for the respondents/Revenue. **** V PRAKASH SHARMA, J.(Oral) tice of motion. Yogesh Putney, Sr. Standing Couns pondents/Revenue. th the counsel are ad idem that the tition stands finally examined and con 21509 of 2023 titled as Jasjit Singh v cided on 29.07.2024, and by the 15745 of 2024 titled as Jatinder Sing others, decided on 19.07.2024. This ld as under: NJAB AND HARYANA AT ARH CWP-21456-2024 (O&M) Date of Decision: 30.08.2024 . . . . Petitioner . . . . Respondents SANJEEV PRAKASH SHARMA RITU TAGORE with ding Counsel with g Counsel ral) Counsel accepts notice on behalf of at the issue involved in the present nd concluded by this Court in CWP ngh vs. Union of India and others, the Coordinate Bench in CWP Singh Bhangu vs. Union of India 4. This Court in Jasjit Singh (supra) M) 2024 ioner s lf of esent P , P dia upra) MOHIT GOYAL 2024.08.31 12:33 I attest to the accuracy and integrity of this document CWP-21456-2024 by ins ov ob im ma Se Se all sa as tax an su im no su wh Co un ini as Ac pr da 30 for 2024 (O&M) “16. We are in agreement by the Coordinate Bench and hold instructions by the Board could no override statutory provisions or to obsolete. Legislative enactment implications are required to be f mandatorily. By exercising the p Sections 119 and 120 of the Ac Section 144B (7 & 8), the au allowed to usurp the legal prov satisfaction and convenience cau assessees. It also leaves confusion taxpayers. In the opinion of this and circulars can be issued only supplementing the statutory prov implementation. 17. In view of the aforesaid no occasion to distinguish or tak suggested by the learned counsel what has already been held by the 18. Keeping in view the la Coordinate Bench (supra), notice under Section 148 of the Act, 1961 initiated thereafter without cond assessment as envisaged under Act, 1961, have been found to provisions of the Act, 1961 and dated 28.02.2023, 16.03.2023 30.03.2023 and order dated 30.03 for want of jurisdiction. ent with the view taken hold that such circular or ld not have been issued to or to make them otiose or ments having financial be followed strictly and the powers contained in e Act, 1961 as well as e authorities cannot be provisions to their own causing hardship to the usion in the minds of the this Court, instructions only for the purpose of provisions and for their esaid discussion, there is take a different view as nsel for the revenue from the Coordinate Bench. e law laid down by the otices issued by the JAO 1961 and the proceedings conducting the faceless der Section 144B of the to be contrary to the and accordingly notices 023, 20.03.2024 and 30.03.2023, are set aside MOHIT GOYAL 2024.08.31 12:33 I attest to the accuracy and integrity of this document CWP-21456-2024 at the int wi 4. Keeping terms. T mutandis Jurisdicti conseque 5. All pend August 30, 2024 Mohit goyal 1. Whether 2. Whether 2024 (O&M) 19. The respondents-revenu at liberty to follow the procedure the Act, 1961 and proceed accordi 20. All the writ petitions interim order passed by the Cour with the present order.” eping in view above, we allow this ms. The observations and order pass ndis to the present case. Accord risdictional Assessing Officer u/s nsequential proceedings are set aside. l pending applications also stand dispo (SANJE , 2024 ther speaking/reasoned? Ye ther reportable? Ye venue would be, however, dure as laid down under ordingly, if so advised. tions are allowed. The ourt shall stand merged this Writ Petition in the aforesaid r passed above shall apply mutatis Accordingly, notice issued by the u/s 148 dated 14.03.2024, and aside. disposed of accordingly. ANJEEV PRAKASH SHARMA) JUDGE (RITU TAGORE) JUDGE Yes/No Yes/No esaid tis the and MOHIT GOYAL 2024.08.31 12:33 I attest to the accuracy and integrity of this document