Assessee challenged reassessment notices issued by the jurisdictional assessing officer without faceless assessment. Following earlier coordinate bench decisions, notices dated 09.01.2024, 17.01.2024 and 14.02.2024 and order dated 14.02.2024 were set aside for want of jurisdiction.
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CWP-21818-2024 - 1 -
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
116
CWP-21818-2024 Decided on : 02.09.2024
Madhav Stelco Private Limited
. . . Petitioner(s)
Versus
National Faceless Assessment Centre, Delhi and Ors.
. . . Respondent(s)
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH
PRESENT: Mr. Divya Suri, Advocate,
Mr. Sachin Bhardwaj, Advocate and Mr. Yogesh Kumar Mittal, Advocate for the petitioner(s).
Mr. A.P. Singh, Sr. Standing Counsel for the respondents – revenue. ****
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
JAWALA RAM 2024.09.03 14:25 I attest to the accuracy and authenticity of this document
CWP-21818-2024
make them otiose or obsolete. Legislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers contained in 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. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation.
JAWALA RAM 2024.09.03 14:25 I attest to the accuracy and authenticity of this document
CWP-21818-2024 - 3 -
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
September 02, 2024 J.Ram
Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No
JAWALA RAM 2024.09.03 14:25 I attest to the accuracy and authenticity of this document
1 issue framed by the court
Whether reassessment notices under Section 148 issued without following the faceless assessment procedure under Section 144B are valid.
Colour shows how this judgement treated each authority
Jasjit Singh vs. Union of India and othersFollowed¶3
CWP No.21509 of 2023
Jatinder Singh Bhangu vs. Union of India and othersRelied on¶3
CWP No.15745 of 2024
4 provisions across 1 enactments
Madhav Stelco Private Limited
National Faceless Assessment Centre, Delhi and Ors.
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
