Allowed

S.V. Gupta HUF v. Pr Commissioner of Income Tax, Faridabad and Another

Punjab & Haryana HC13 Aug 2024CWP/11499/2024

Case brief

AI extract

What is this about?

Writ petition against an income tax reassessment notice under Section 148. Counsel agreed the issue was already adjudicated in Jasjit Singh v. Union of India; the Court applied that ruling mutatis mutandis, set aside the notice dated 15.03.2024 and all consequential proceedings.

What did the court decide?

Notice dated 15.03.2024 under Section 148 and all consequential proceedings set aside; pending applications disposed.

S.V. Gupta HUF Vs Pr Commissioner of Income Tax… — Income Tax | Punjab & Haryana HC (2024)

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CWP-11499-2024 (O&M)

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CWP-11499-2024 (O&M) Date of Decision: 13.08.2024

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Page 1 of 3

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246-25

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

S.V. GUPTA HUF

. . . . Petitione r

Vs.

PR. COMMI S SIONER OF INCOME TAX, F ARIDABAD AND ANOTHER

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. . . . Respondent s

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**_****_ CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH ******

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Present: M r. Vivek Bansal, Advocate M r. Vishal Chechi, Advocate M r. Kunwar Rajan, Advocate f or the petitioner.

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M r. Varun Issar, Sr. Standing C o unsel f or the respondents/Revenue.

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****

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SANJEEV PRAKASH SHARMA, J.(Oral)

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Both t h e counsel are ad idem that th e issue involved in the presen t petitio n stands finally adjudicated in v iew of the judgment passed b y this C o urt in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union

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of India and others , decided on 29.07. 2 024, wherein this Court held a s under:

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“16. We are in agreeme n t with the view taken b y the Coordinate Bench and ho l d that such circular or instructions by the Board could n ot have been issued to o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactment s having financial be

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MOHIT GOYAL 2024.08.14 09:47 I attest to the accuracy and integrity of this document

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CWP-11499-2024 (O&M)

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Page 2 of 3

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f ollowed strictly and mandato r ily. By exercising the p owers contained Sections 119 and 120 of the Act, 1 961 as well as Section 144B ( 7 & 8), the authorities c annot be allowed to usurp the l e gal provisions to their o wn satisfaction and convenien c e causing hardship to t he assessees. It also leaves co nf usion in the minds of t he taxpayers instructions and supplementing the s tatutory provisions and

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17. In view of the afores a id discussion, there is n o occasion to distinguish or t a ke a different view as s uggested by the learned couns e l for the revenue from w hat has already been held by t h e Coordinate Bench.

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18. Keeping in view the law laid down by the C oordinate Bench (supra), notices issued by the JAO u nder Section 148 of the Act, 19 6 1 and the proceedings initiated thereafter without co n ducting the faceless a ssessment as envisaged unde r Section 144B of the A ct, 1961, have been found t o be contrary to the p rovisions of the Act, 1961 and accordingly notices d ated 28.02.2023, 16.03.20 2 3, 20.03.2024 and 3 0.03.2023 and order dated 30.03.2023, are set aside f or want of jurisdiction.

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19. The respondents-reve n ue would be, however, a t liberty to follow the procedu r e as laid down under t he Act, 1961 and proceed accor d ingly, if so advised.