Allowed

Uklana Commodities Private Limited v. Income Tax Officer and Others

Punjab & Haryana HC5 Sept 2024CWP/22403/2024

Case brief

AI extract

What is this about?

Writ petition challenging reassessment notices issued by the Jurisdictional Assessing Officer without faceless assessment under Section 144B, following the coordinate bench view in Jasjit Singh; notices under Sections 148A(b), 148 and 148A(d) and consequential proceedings were set aside.

What did the court decide?

Notice under Section 148A(b) dated 23.03.2023, notice dated 05.04.2023 under Section 148, order dated 05.04.2023 under Section 148A(d) and consequential proceedings set aside.

Uklana Commodities Private Limited Vs Income Tax Officer… — Income Tax | Punjab & Haryana HC (2024)

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CWP-22403-2024 (O&M)

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Page 1 of 3

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139

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-22403-2024 (O&M) Date of Decision: 05.09.2024

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Uklana Com m odities Private Limited

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. . . . Petitione r

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Vs.

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Income Tax O fficer and others

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. . . . Respondent s

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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.

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M s. Gauri Neo Rampal, Sr. Stan d ing Counsel f or the respondents/Revenue. ( through Video Conferencing)

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****

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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

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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-22403-2024 (O&M)

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Page 2 of 3

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and others , decided on 19.07.2024. T h is Court in Jasjit Singh (supra )

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held as 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 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. 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

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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-22403-2024 (O&M)

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Page 3 of 3

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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.

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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 23.03. 2 023(P-1), notice dated 05.04. 2 023(P-3) issued under Sectio n 148 a n d the order dated 05.04.2023 ( P-2) under Section 148A(d) a s well as the consequential proceedings a re set aside.