Allowed

Ruchi Goyal v. Income Tax Officer and Others

Punjab & Haryana HC5 Sept 2024CWP/22368/2024

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana allowed a writ petition following its precedent in Jasjit Singh. The court set aside Section 148/148A notices and consequential proceedings issued without conducting a faceless assessment, holding such actions contrary to the Income-tax Act.

What did the court decide?

Notice under Section 148A(b) dated 17.03.2023; notice under Section 148 dated 05.04.2023; order under Section 148A(d) dated 05.04.2023 and consequential proceedings set aside.

Ruchi Goyal Vs Income Tax Offi… — Constitutional and Fundamental Rights | Punjab & Haryana HC (2024)

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CWP-22368-2024 (O&M)

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Page 1 of 3

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120

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-22368-2024 (O&M) Date of Decision: 05.09.2024

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Ruchi Goyal

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. . . . Petitione r Vs.

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Income Tax O fficer and others

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. . . . Respondent s

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****

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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. Nikhil Goyal, Advocate for M r. Rana Gurtej Singh, Advocat e for the petitioner. M s. Gauri Neo Rampal, Standin g Counsel f or the respondents/Revenue. ( through Video Conferencing)

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SANJEEV PRAKASH SHARMA, J.(Oral)

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Notice of motion.

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Ms. G a uri Neo Rampal, Sr. Standing C ounsel accepts notice on behal f of resp o ndents/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 examined and c o ncluded by this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decide d on 29.07.2024, and by th e Coordinate Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others , decided on 19.07.2024. T h is Court in Jasjit Singh (supra ) held as under:

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MOHIT GOYAL 2024.09.05 17:23 I attest to the accuracy and integrity of this document

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CWP-22368-2024 (O&M)

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Page 2 of 3

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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 enactme n ts having financial implications are required to be followed strictly and m andatorily. By exercising the powers contained in S ections 119 and 120 of the A ct, 1961 as well as S ection 144B (7 & 8), the a uthorities cannot be a llowed to usurp the legal pr o visions to their own s atisfaction and convenience c a using hardship to the a ssessees. It also leaves confusi o n in the minds of the t axpayers. In the opinion of t h is Court, instructions a nd circulars can be issued o n ly for the purpose of s upplementing the statutory pr o visions and for their implementation.

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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), noti c es 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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MOHIT GOYAL 2024.09.05 17:23 I attest to the accuracy and integrity of this document

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CWP-22368-2024 (O&M)

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Page 3 of 3

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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.

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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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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. A c cordingly, notice issued b y Jurisdi c tional Assessing Officer u n der Section 148A(b) date d 17.03. 2 023(P-1), notice dated 05.04. 2 023(P-4) issued under Sectio n 148 a n d the order dated 05.04.2023 ( P-3) under Section 148A(d) a s well as the consequential proceedings a re set aside.