1 CM-12327-CWP-2025 in/and CWP-11526-2024 115 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-12327-CWP-2025 in/and CWP-11526-2024 Date of Decision: September 04, 2025 KARAN VERMA ..... Petitioner Versus DCIT/ACIT, CIRCLE 1, AMRITSAR ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present: Mr. Abhinav Narang, Advocate for the applicant-petitioner. Ms. Urvashi Dhugga, Advocate for the respondent. **** LISA GILL, J. 1. Prayer in the application is for disposal of present petition in terms of judgment of this Court in Jatinder Singh Bhangu vs. Union of India and others, passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509- 2023 and other connected matters), decided on 29.07.2024. 2. Notice of the application. 3. Ms. Urvashi Dhugga, Advocate accepts notice on behalf of respondent. RITU SHARMA 2025.09.09 13:54 I attest to the accuracy and integrity of this document 2 CM-12327-CWP-2025 in/and CWP-11526-2024 4. At request and with consent of learned counsel for parties, hearing of petition is preponed from 11.11.2025 for today itself. 5. Prayer in this writ petition is for quashing notice dated 15.04.2024, under Section 148 of Income Tax Act, 1961 (for short the Act) for Assessment year 2017-18; order dated 15.04.2024 under Section 148A(d) of the Act and notice dated 23.03.2024 under Section 148A(b) of the Act. 6. Learned counsel for petitioner at the outset submits that the issue involved in the present writ petition is covered by judgment passed by a Co- ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others, passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509- 2023 and other connected matters), decided on 29.07.2024. He further submits that these judgments have been rendered after filing of this writ petition. 7. Learned counsel appearing for respondent does not dispute the same. 8. We have heard learned counsel for the parties and have perused the file with their able assistance. 9. Co-ordinate Bench of this Court in Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu's case (supra) reads as under:- "15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3(b) of RITU SHARMA 2025.09.09 13:54 I attest to the accuracy and integrity of this document 3 CM-12327-CWP-2025 in/and CWP-11526-2024 notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be applicable to notice under Section 148. Even otherwise, it is a settled proposition of law that assessment proceedings commence from the stage of issuance of show cause notice. The object of introduction of faceless assessment would be defeated if show cause notice under Section 148 is issued by Jurisdictional Assessing Officer. The respondents are heavily placing reliance upon office memorandum and letter issued by departmental authorities. It is axiomatic in tax jurisprudence that circulars, instructions and letters issued by Board or any other authority cannot override statutory provisions. The circulars are binding upon authorities and Courts are not bound by circulars. The mandate of Section 144B, 151A read with notification dated 29.03.2022 issued thereunder is quite lucid. There is no ambiguity in the language of statutory provisions, thus, office memorandum or any other instruction issued by Board or any other authority cannot be relied upon." 10. In view of the above, application is allowed and present writ petition is disposed of, in terms of Jatinder Singh Bhangu's case (supra), decided on 19.07.2024 and Jasjit Singh's case (supra), decided on 29.07.2024. (LISA GILL) JUDGE (MEENAKSHI I. MEHTA) September 04, 2025 JUDGE Rts Whether speaking/reasoned : Yes/No Whether reportable : Yes/No RITU SHARMA 2025.09.09 13:54 I attest to the accuracy and integrity of this document