Writ petition challenging reassessment notice under Section 148 issued by Jurisdictional Assessing Officer without faceless assessment under Section 144B. Court followed its prior ruling in Jasjit Singh, allowing the petition and setting aside notice dated 24.03.2024 with consequential proceedings.
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-32204-2024 (O&M)
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114
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-32204-2024 (O&M)
Date of Decision: 17.12.2024
ANJU NAY Y AR
. . . . Petitione r
Vs.
INCOME T A X OFFICER AND OTHERS
. . . . Respondent s
****
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH
Present: M r. Nikhil Goyal, Advocate for t he petitioner.
M r. Ranvijay Singh, Sr. Standin g Counsel f or the respondents/Revenue.
SANJEEV PRAKASH SHARMA, J.(Oral)
“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
MOHIT GOYAL 2024.12.18 11:44 I attest to the accuracy and integrity of this document
CWP-32204-2024 (O&M)
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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.
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.
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.
MOHIT GOYAL 2024.12.18 11:44 I attest to the accuracy and integrity of this document
CWP-32204-2024 (O&M)
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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.”
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH)
JUDGE
December 17, 2024
Mohit goyal
1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No
MOHIT GOYAL 2024.12.18 11:44 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether a notice under Section 148 issued by the Jurisdictional Assessing Officer without following the faceless assessment procedure under Section 144B is valid.
Colour shows how this judgement treated each authority
Jasjit Singh vs. Union of India and othersFollowed¶1
CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others, decided on 29.07.2024
Jatinder Singh Bhangu vs. Union of India and othersRelied on¶1
CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others, decided on 19.07.2024
3 provisions across 1 enactments
Anju Nayar
Income Tax Officer
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
