Parvinder Singh v. Income Tax Officer and Others

Punjab & Haryana HC8 May 2025CWP/11607/2025

Case brief

AI extract

What is this about?

Section 148 notice; faceless assessment Section 144B; Income Tax Act 1961; Jurisdictional Assessing Officer; notice dated 24.03.2024 set aside; mutatis mutandis application of Jasjit Singh CWP No.21509 of 2023 (decided 29.07.2024) and Jatinder Singh Bhangu CWP No.15745 of 2024 (decided 19.07.2024); writ petition allowed; pending applications disposed; Punjab and Haryana High Court at Chandigarh; Parvinder Singh v. Income Tax Officer Ward 6(1) Ludhiana; Board circulars cannot override statutory provisions; Sections 119, 120, 144B(7)&(8); want of jurisdiction.

What did the court decide?

Notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act dated 24.03.2024 and all consequential proceedings set aside; pending applications disposed of. ¶¶25

Parvinder Singh Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act dated 24.03.2024 and all consequential proceedings set aside; pending applications disposed of.

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Issue for consideration

Whether the notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act dated 24.03.2024 and the consequential proceedings should be set aside, the substantial issue having been finally examined and concluded in prior decisions of this Court.

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Court's answer

The writ petition is allowed in the terms of the earlier decisions in Jasjit Singh and Jatinder Singh Bhangu, whose observations and order apply mutatis mutandis to the present case.

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Ratio / Principle

The notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act dated 24.03.2024 and all consequential proceedings are set aside.

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Key takeaways

All pending applications in the petition stand disposed of accordingly.ratio¶¶26

Detailed headnote1 paragraphs

Punjab & Haryana High Court (CWP-11607-2025 (O&M), decided 08.05.2025; Sanjeev Prakash Sharma and Meenakshi I. Mehta, JJ.) allowed the writ petition of Parvinder Singh against the Income Tax Officer, Ward 6(1), Ludhiana, learned counsel for the parties being ad idem that the substantial issue stood finally examined and concluded in Jasjit Singh (CWP No.21509 of 2023, decided 29.07.2024) and by the Coordinate Bench in Jatinder Singh Bhangu (CWP No.15745 of 2024, decided 19.07.2024). Keeping those decisions in view and applying their observations and order mutatis mutandis, the Court set aside the notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act dated 24.03.2024 and all consequential proceedings, and disposed of all pending applications. In the followed decision (quoted at length herein), the Court had held that Board circulars or instructions could not override statutory provisions or render them otiose, that legislative enactments having financial implications must be followed strictly and mandatorily, and that notices under Section 148 and subsequent proceedings initiated without faceless assessment under Section 144B were contrary to the Act and set aside for want of jurisdiction, with liberty to the revenue to proceed per the procedure laid down under the Act if so advised.

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154 I N THE HIGH COURT OF PU N JAB AND HARYANA AT CHANDIG A RH

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C WP-11607-2025 (O&M) D ate of Decision: 08.05.2025

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Parvinder Si n gh …Petitioner

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Vs.

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Income Tax O fficer Ward 6 (1) Ludhiana an d others …Respondents

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CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

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Present: M r. Anurag Sharma, Advocate f o r the petitioner. ***

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SANJEEV PRAKASH SHARMA, J.(Oral)

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N otice of motion.

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M r. Ranvijay Singh, Sr. Stand i ng Counsel, accepts notice o n behalf of the r evenue.

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L earned counsel for the parties are ad idem that the substantia l issue involve d in the present petition stands f inally examined and conclude d by this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decided on 29.07.2024, a n d by the Coordinate Bench i n CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others , d e cided on 19.07.2024. This Cou r t in Jasjit Singh (supra) held a s under:

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“ 16. We are in agreement with t h e view taken by the Coordinat e B ench and hold that such circu l ar or instructions by the Boar d c ould not have been issued to ov e rride statutory provisions or to

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RAJESH KUMAR 2025.05.12 10:32 I attest the accuracy and authenticity of this order/judgment.

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[2]

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CWP-11607-2025 (O&M)

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make them otiose or obsolete. Legislative enactments having 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.

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17. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench.

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18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter without conducting the faceless assessment as envisaged under Section 144B of the Act, 1961, have been found to be contrary to the provisions of the Act, 1961 and accordingly notices dated 28.02.2023, 16.03.2023, 20.03.2024 and 30.03.2023 and order dated 30.03.2023, are set aside for want of jurisdiction.

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19. The respondents-revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.

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RAJESH KUMAR 2025.05.12 10:32 I attest the accuracy and authenticity of this order/judgment.

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[3]

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CWP-11607-2025 (O&M)

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20. All the writ petitions are allowed. The interim order passed

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by the Court shall stand merged with the present order.”

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Keeping in view above, we allow this Writ Petition in the aforesaid terms. The observations and order passed above shall apply mutatis mutandis to the present case. Accordingly, notice issued by the Jurisdictional Assessing Officer under Section 148 of the Income Tax Act, dated 24.03.2024 and all consequential proceedings are set aside.

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All pending applications also stand disposed of accordingly.

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(SANJEEV PRAKASH SHARMA) JUDGE

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(MEENAKSHI I. MEHTA) JUDGE

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08.05.2025 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No

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RAJESH KUMAR 2025.05.12 10:32 I attest the accuracy and authenticity of this order/judgment.

Parvinder Singh v. Income Tax Officer and Others

Case brief

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Parvinder Singh v. Income Tax Officer and Others

Case brief

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