CWP-28306-2024 114 IN THE MUKESH JAIN ASSISTANT C CORAM: HO HO Present: M M M for SANJEEV PR 1. Notice of 2. Mr. Yog responde 3. Both the petition s No.2150 decided No.1574 2024 (O&M) THE HIGH COURT OF PUNJAB CHANDIGARH H JAIN Vs. NT COMMISSIONER OF INCOME **** HON’BLE MR. JUSTICE SANJ HON’BLE MR. JUSTICE SANJ **** Mr. Nikhil Goyal, Advocate for th 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 NJAB AND HARYANA AT ARH CWP-28306-2024 (O&M) Date of Decision: 19.10.2024 . . . . Petitioner OME TAX AND OTHERS . . . . Respondents SANJEEV PRAKASH SHARMA SANJAY VASHISTH for the petitioner. 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 M) 2024 ioner dents lf of esent P , P dia MOHIT GOYAL 2024.10.22 09:48 I attest to the accuracy and integrity of this document CWP-28306-2024 and othe held as u by ins ov ob im ma Se Se all sa as tax an su im no su wh Co un ini as A pr 2024 (O&M) others, decided on 19.07.2024. This ld as under: “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 4. This Court in Jasjit Singh (supra) 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 upra) MOHIT GOYAL 2024.10.22 09:48 I attest to the accuracy and integrity of this document CWP-28306-2024 da 30 for at the int wi 4. Keeping terms. T mutandis issued u Jurisdicti proceedi 5. All pend October 19, 202 Mohit goyal 1. Whether 2. Whether 2024 (O&M) dated 28.02.2023, 16.03.2023 30.03.2023 and order dated 30.03 for want of jurisdiction. 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. Accordin ued under Section 148 of the I risdictional Assessing Officer as oceedings are set aside. l pending applications also stand dispo (SANJE , 2024 ther speaking/reasoned? Ye ther reportable? Ye 023, 20.03.2024 and 30.03.2023, are set aside 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 cordingly, notice dated 31.08.2024 the Income Tax Act, 1961 by r as well as the consequential disposed of accordingly. ANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No esaid tis 2024 by ntial MOHIT GOYAL 2024.10.22 09:48 I attest to the accuracy and integrity of this document