Allowed

Sanjeev Joshi v. Union of India

Punjab & Haryana HC14 Aug 2024CWP/19873/2024

Case brief

AI extract

What is this about?

Single judge allowed a Writ Petition relying on a Coordinate Bench judgment in Jasjit Singh, which held that notices under Section 148 and proceedings without faceless assessment under Section 144B of the Income Tax Act, 1961, are void for want of jurisdiction.

What did the court decide?

Notice dated 06.02.2024, order dated 26.02.2024, notice dated 26.02.2024, and consequential proceedings under Sections 148A(b) and 148 are set aside.

Sanjeev Joshi Vs Union of India — Income Tax | Punjab & Haryana HC (2024)

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CWP-19873-2024 (O&M)

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Page 1 of 3

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137

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CWP-19873-2024 (O&M) Date of Decision: 14.08.2024

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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SANJEEV J O SHI

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. . . . Petitione r Vs.

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UNION OF I N DIA AND OTHERS

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

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Present: M r. Manpreet Kanda, Advocate f or the petitioner.

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M r. Ranvijay Singh, Sr. Standin g Counsel f or the respondents/Revenue.

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SANJEEV PRAKASH SHARMA, J.(Oral)

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Notice of motion.

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Mr. R a nvijay Singh, Sr. Standing Cou n sel accepts notice on behalf o f respon d ents/Revenue.

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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 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

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MOHIT GOYAL 2024.08.14 15:19 I attest to the accuracy and integrity of this document

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CWP-19873-2024 (O&M)

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Page 2 of 3

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o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactment s having financial be 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 beesn 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. 20. All the writ petitio n s are allowed. The interim order passed by the Co u rt shall stand merged w ith the present order.”

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MOHIT GOYAL 2024.08.14 15:19 I attest to the accuracy and integrity of this document

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CWP-19873-2024 (O&M)

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Page 3 of 3

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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. Accord i ngly, notice u/s 148A(b) date d 06.02. 2 024, order u/s 148A(d) dated 2 6.02.2024, notice u/s 148 date d