Writ petition challenging an income tax reassessment notice issued under Section 148 without following the faceless assessment procedure under Section 144B. Relying on its earlier ruling in Jasjit Singh, the Court set aside the notice dated 22.03.2024 and consequential proceedings for want of jurisdiction.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-24562-2024 - 1 -
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
156
CWP-24562-2024 Decided on : 23.09.2024
Sushma Gupta
. . . Petitioner(s)
Versus
Union of India and others
. . . Respondent(s)
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH
PRESENT: Mr. Puneet Kansal, Advocate and Ms. Monika Kansal, Advocate, for the petitioner(s).
Mr. Ranvijay 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 make them otiose or obsolete. Legislative enactments having
JAWALA RAM 2024.09.23 19:31 I attest to the accuracy and authenticity of this document
CWP-24562-2024
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 2024.09.23 19:31 I attest to the accuracy and authenticity of this document
CWP-24562-2024 - 3 -
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
September 23, 2024 J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No
JAWALA RAM 2024.09.23 19:31 I attest to the accuracy and authenticity of this document
1 issue framed by the court
Whether a notice issued by the Jurisdictional Assessing Officer under Section 148 without faceless assessment under Section 144B is valid?
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
Jatinder Singh Bhangu vs. Union of India and othersRelied on¶3
CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others
4 provisions across 1 enactments
Sushma Gupta
Union of India
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
