CWP-18771-2024 109 IN THE ASHISH NAG INCOME TAX CORAM: HO HO Present: M M M for M M M for SANJEEV PR 1. Notice 2. Mr. Saur responde 3. Both the petition s this Cour of India under: 2024 (O&M) THE HIGH COURT OF PUNJAB CHANDIGARH NAGI Vs. TAX OFFICER AND OTHERS **** HON’BLE MR. JUSTICE SANJ HON’BLE MR. JUSTICE SANJ **** Mr. B.M. Monga, Advocate Mr. Rohit Kaura, Advocate Mr. Rajiv Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing Ms. Pridhi Sandhu, Jr. Standing Co Ms. Muskan Goel, Advocate for the respondents/Revenue. **** V PRAKASH SHARMA, J.(Oral) tice of motion. r. Saurabh Kapoor, Sr. Standing Coun pondents/Revenue. th the counsel are ad idem that the tition stands finally adjudicated in vie s Court in CWP No.21509 of 2023 ti ndia and others, decided on 29.07.20 NJAB AND HARYANA AT ARH CWP-18771-2024 (O&M) Date of Decision: 06.08.2024 . . . . Petitioner . . . . Respondents SANJEEV PRAKASH SHARMA SANJAY VASHISTH nding Counsel ing Counsel ral) Counsel accepts notice on behalf of at the issue involved in the present in view of the judgment passed by 23 titled as Jasjit Singh vs. Union .07.2024, wherein this Court held as M) 2024 ioner dents lf of esent d by ion ld as MOHIT GOYAL 2024.08.07 10:42 I attest to the accuracy and integrity of this document CWP-18771-2024 Co inst ov ob fol co Se usu co lea an oc su ha Co un ini as 19 the 16 30 lib 19 or pr 4. Keeping terms. T 2024 (O&M) “16. We are in agreement wit Coordinate Bench and hold tha instructions by the Board could no override statutory provisions or to obsolete. Legislative enactments followed strictly and mandatorily. By contained Sections 119 and 120 of th Section 144B (7 & 8), the authoritie usurp the legal provisions to their convenience causing hardship to leaves confusion in the minds of the and supplementing the statutory prov 17. In view of the aforesaid occasion to distinguish or take suggested by the learned counsel for has already been held by the Coordin 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 Sec 1961, have been found to be contra the Act, 1961 and accordingly noti 16.03.2023, 20.03.2024 and 30.03.2 30.03.2023, are set aside for want of 19. The respondents-revenue liberty to follow the procedure as lai 1961 and proceed accordingly, if so a 20. All the writ petitions are order passed by the Court shall st present order.” eping in view above, we allow this ms. The observations and order pas t with the view taken by the that such circular or d not have been issued to r to make them otiose or nts having financial be y. By exercising the powers of the Act, 1961 as well as rities cannot be allowed to heir own satisfaction and to the assessees. It also f the taxpayers instructions provisions and said discussion, there is no ake a different view as l for the revenue from what ordinate Bench. e law laid down by the otices issued by the JAO 1961 and the proceedings conducting the faceless Section 144B of the Act, ntrary to the provisions of notices dated 28.02.2023, .03.2023 and order dated nt of jurisdiction. nue would be, however, at s laid down under the Act, f so advised. s are allowed. The interim ll stand merged with the this Writ Petition in the aforesaid r passed above shall apply mutatis esaid tis MOHIT GOYAL 2024.08.07 10:42 I attest to the accuracy and integrity of this document CWP-18771-2024 mutandis 30.03.20 5. All pend August 06, 2024 Mohit goyal 1. Whether 2. Whether 2024 (O&M) ndis to the present case. Accordin .03.2024 and notice u/s 148 dated 30.0 l pending applications also stand dispo (SANJE , 2024 ther speaking/reasoned? Ye ther reportable? Ye cordingly, order u/s 148A(d) dated d 30.03.2024 are set aside. disposed of accordingly. ANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No ated MOHIT GOYAL 2024.08.07 10:42 I attest to the accuracy and integrity of this document