Allowed

Lovemeet Kaur v. Union of India and Others

Punjab & Haryana HC17 Dec 2024CWP/32203/2024

Case brief

AI extract

What is this about?

Writ petition against reassessment notice issued by the Jurisdictional Assessing Officer. Following earlier decisions of this Court and a Coordinate Bench, the Court set aside the Section 148 notice and consequential proceedings for want of jurisdiction.

What did the court decide?

Notice dated 30.03.2024 under Section 148 and consequent proceedings set aside; revenue free to proceed per statutory procedure.

Lovemeet Kaur Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2024)

¶1

CWP-32203-2024 (O&M)

¶2

Page 1 of 3

¶3

113

¶4

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶5

CWP-32203-2024 (O&M)

¶6

Date of Decision: 17.12.2024

¶7

LOVEMEET KAUR

¶8

. . . . Petitione r Vs.

¶9

UNION OF I N DIA AND OTHERS

¶10

. . . . Respondent s

¶11

****

¶12

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

¶13

Present: M r. Anurag Sharma, Advocate f o r the petitioner. M r. Ranvijay Singh, Sr. Standin g Counsel and M s. Urvashi Dhugga, Sr. Standi n g Counsel f or the respondents/Revenue.

¶14

¶15

SANJEEV PRAKASH SHARMA, J.(Oral)

¶16

All th 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:

¶17

“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

¶18

MOHIT GOYAL 2024.12.18 11:44 I attest to the accuracy and integrity of this document

¶19

CWP-32203-2024 (O&M)

¶20

Page 2 of 3

¶21

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.

¶22

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 3 0.03.2023 and order dated 30.03.2023, are set aside f or want of jurisdiction.

¶23

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.

¶24

MOHIT GOYAL 2024.12.18 11:44 I attest to the accuracy and integrity of this document

¶25

CWP-32203-2024 (O&M)

¶26

Page 3 of 3

¶27

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.”

¶28

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. Accor d ingly, notice dated 30.03.202 4 issued under Section 148 of the Income Tax Act, 1961 b y Jurisdi c tional Assessing Officer a s well as the consequentia l procee d ings are set aside.