105 IN THE HIGH COURT OF PUNJAB AND HARYANA Neetu Hasteer Central Board of CORAM: HON’BLE HON’BLE M Present Mr. Mr. Sachin Bhardwaj, Advocate and Mr. Yogesh Kumar Mittal Ms. Gauri Neo Rampal, SANJEEV PRAKASH SHARMA, J.(Oral) CM-14603-CWP For the reasons mentioned in the application, allowed. Date of hearing of the main case is preponed and is taken on board today. CWP-246-202 1. Learned counsel for the parties issue involved in the present petition stands finally examined and concluded by this Court in India and others CWP No.15745 of 2024 titled as Ja and others, decided on 19.07.2024. This Court in under: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM CWP Date of Decision: Neetu Hasteer Vs. Central Board of Direct Taxes and others HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHIST Mr. Divya Suri, Advocate, Mr. Sachin Bhardwaj, Advocate and Mr. Yogesh Kumar Mittal, Advocate for the petitioner. Ms. Gauri Neo Rampal, Sr. Standing Counsel (through video conferencing). *** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 For the reasons mentioned in the application, allowed. Date of hearing of the main case is preponed and is taken on board 2023 (O&M) Learned counsel for the parties issue involved in the present petition stands finally examined and concluded by this Court in CWP 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 CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India , decided on 19.07.2024. This Court in IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-14603-CWP-2024 in/and CWP-246-2023 (O&M) Date of Decision: 09.09.2024 …Petitioner …Respondents MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH Mr. Sachin Bhardwaj, Advocate and , Advocate for the petitioner. Sr. Standing Counsel for the revenue. (through video conferencing). SANJEEV PRAKASH SHARMA, J.(Oral) For the reasons mentioned in the application, the same is allowed. Date of hearing of the main case is preponed and is taken on board Learned counsel for the parties are ad idem that the substantial issue involved in the present petition stands finally examined and concluded CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of , decided on 29.07.2024, and by the Coordinate Bench in tinder Singh Bhangu vs. Union of India , decided on 19.07.2024. This Court in Jasjit Singh (supra) held as the same is allowed. Date of hearing of the main case is preponed and is taken on board substantial issue involved in the present petition stands finally examined and concluded CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of , decided on 29.07.2024, and by the Coordinate Bench in tinder Singh Bhangu vs. Union of India (supra) held as RAJESH KUMAR 2024.09.13 09:38 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. [2] CWP- 246-2023 (O&M) “16. 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 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 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction. RAJESH KUMAR 2024.09.13 09:38 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. [3] CWP- 246-2023 (O&M) 19. The respondents-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 with the present order.” 2. Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis mutandis to the present case. Accordingly, notice issued by the Jurisdictional Assessing Officer under Section 148 dated 15.04.2021, under Section 148A(b) dated 20.05.2022 and under Section 148A(d) dated 17.08.2022, and all consequential proceedings are set aside. 3. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE 09.09.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2024.09.13 09:38 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.