Writ petition challenging an income tax reassessment notice under Section 148 issued without faceless assessment procedure under Section 144B. Following the Court's earlier decision in Jasjit Singh, the notice dated 27.03.2024 and consequential proceedings were set aside for want of jurisdiction.
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117
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
(O&M) Date of Decision: 27.08.2024
. . . . Petitioner
Vs.
INCOME TAX OFFICER AND ORS
. . . . Respondents
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**CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH ******
Present:
for the respondents/Revenue.
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SANJEEV PRAKASH SHARMA, J.(Oral)
“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
LAVISHA 2024.08.28 14:54 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh
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obsolete. Legislative enactments having financial be followed strictly and mandatorily. By exercising the powers contained 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 instructions and supplementing the statutory provisions and
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.
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.”
LAVISHA 2024.08.28 14:54 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh
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mutandis to the present case. Accordingly, notice u/s 148 dated
27.03.2024 and consequential proceedings are set aside.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
August 27, 2024
Lavisha
1. Whether speaking/reasoned?
2. Whether reportable?
Yes/No Yes/No
LAVISHA 2024.08.28 14:54 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh
1 issue framed by the court
Whether a notice under Section 148 issued without conducting faceless assessment as mandated by Section 144B is without jurisdiction?
Colour shows how this judgement treated each authority
Jasjit Singh vs. Union of India and othersRelied on¶3
CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others, decided on 29.07.2024
5 provisions across 1 enactments
(name not printed in text)
Income Tax Officer
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
