Income-tax reassessment notice and review order were challenged; relying on its earlier Jasjit Singh judgment on faceless assessment under Section 144B, the Court set aside the Section 148A(b) notice and Section 148A(d) order.
Notice under Section 148A(b) dated 26.03.2023 and order under Section 148A(d) dated 17.04.2024 set aside.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-18792 of 2024(O&M)
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115
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-18792-2024 (O&M) Date of Decision: 06.08.2024
RAKESH SI N GHAL
. . . . Petitione r
Vs.
INCOME T A X OFFICER AND AND OTH E RS ****
. . . . Respondents
**CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH ******
Present: M r. Nikhil Goyal, Advocate for t he petitioner.
M r. Yogesh Putney, Sr. Standin g Counsel and M r. Vaibhav Gupta, Standing C o unsel f or the respondents/Revenue.
SANJEEV PRAKASH SHARMA, J.(Oral)
1. Notice of motion.
2. Mr. Y o gesh Putney, Sr. Standing Cou n sel accepts notice on behalf o f respon d ents/Revenue and fairly state s that the issue involved in th e presen t petition stands covered by the j u dgment passed by this Court i n CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decided on 29.07.2024, wherei n this Court held as under:
“ 16 . We are in agreement w ith the view taken by the C oordinate Bench and hold t h at such circular or i n structions by the Board could n ot have been issued to o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactments having financial be fo llowed strictly and mandatorily. B y exercising the powers c ontained Sections 119 and 120 of the Act, 1961 as well as S ection 144B (7 & 8), the authorit i es cannot be allowed to u surp the legal provisions to the i r own satisfaction and c onvenience causing hardship to the assessees. It also l e aves confusion in the minds of t h e taxpayers instructions a nd supplementing the statutory pr o visions and
RASHMI 2024.08.07 10:28 I attest to the accuracy and integrity of this document
CWP-18792 of 2024(O&M)
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17 . In view of the aforesai d discussion, there is no o ccasion to distinguish or tak e a different view as s uggested by the learned counsel f o r the revenue from what h as already been held by the Coor d inate Bench.
18. Keeping in view the law laid down by the C oordinate Bench (supra), noti c es issued by the JAO u nder Section 148 of the Act, 19 6 1 and the proceedings i n itiated thereafter without co n ducting the faceless a ssessment as envisaged under S e ction 144B of the Act, 1 961, have been found to be cont r ary to the provisions of t h e Act, 1961 and accordingly n o tices dated 28.02.2023, 1 6.03.2023, 20.03.2024 and 30.0 3 .2023 and order dated 3 0.03.2023, are set aside for want o f jurisdiction. 19 . The respondents-revenu e would be, however, at liberty to follow the procedure as l a id down under the Act, 1 961 and proceed accordingly, if s o advised.
20 . All the writ petitions a r e allowed. The interim o rder passed by the Court shall stand merged with the p resent order.”
3. Keepi n g in view above, we allow thi s Writ Petition in the aforesai d terms. The observations and order p a ssed above shall apply mutati s mutan d is to the present case. Acc o rdingly, notice under Sectio n 148A( b ) dated 26.03.2023(P-2) and or d er under Section 148A(d) date d 17.04. 2 024(Annexure P-4) are set asid e .
4. ������ � �������������������������������� � ��������������������
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH)
JUDGE
August 06, 2024
Rashmi
1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No
RASHMI 2024.08.07 10:28 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the notice under Section 148A(b) dated 26.03.2023 and the Section 148A(d) order dated 17.04.2024 were validly issued.
Colour shows how this judgement treated each authority
Jasjit Singh vs. Union of India and othersFollowed¶2
CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others
2 provisions across 2 enactments
Rakesh Singh
Income Tax Officer
Others
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
