Allowed

Surender Singh Deswal v. Deputy Commissioner of Income Tax and Others

Punjab & Haryana HC10 Sept 2026CWP/21271/2024

Case brief

AI extract

What is this about?

This oral order allows a writ petition wherein the cohort bench held that notices issued by the Joint Assessing Officer under Section 148 of the Income Tax Act, and proceedings initiated without conducting a faceless assessment as mandated under Section 144B, were contrary to the Act and lacked jurisdiction.

What did the court decide?

Notice dated 16.02.2024 under Section 148A(b) and order dated 30.03.2024 under Section 148A(b) are set aside along with consequential proceedings.

Surender Singh Deswal Vs Deputy Commissioner of Income… — Income Tax | Punjab & Haryana HC (2026)

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CWP-21271 of 2024(O&M)

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Page 1 of 2

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149

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-21271-2024 (O&M) Date of Decision: 29.08.2024

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Surinder Sin g h Deswal

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. . . . Petitione r

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Vs.

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Deputy Com m issioner of Income Tax and ot h ers . . . . Respondents ****

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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 t he petitioner.

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M r. Saurabh Kapoor, Sr. Standi n g Counsel and M s. Pridhi Sandhu, Jr. Standing C ounsel for the respondents. ****

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SANJEEV PRAKASH SHARMA, J.(Oral)

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1. Notice of motion.

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2. Mr. Sa u rabh Kapoor, Sr. Standing Co u nsel accepts notice on behalf o f respon d ents/Revenue and fairly state s that the issue involved in th e presen t petition stands covered by the j u dgment passed by this Court i n CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decided on 29.07.2024, wherei n this Court held as under: “ 16 . We are in agreement with the view taken by the C oordinate Bench and hold t h at such circular or i n structions by the Board could n ot have been issued to o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactments having financial be fo llowed strictly and mandatorily. B y exercising the powers c ontained Sections 119 and 120 of the Act, 1961 as well as S ection 144B (7 & 8), the authorit i es cannot be allowed to u surp the legal provisions to the i r own satisfaction and c onvenience causing hardship to the assessees. It also l e aves confusion in the minds of t h e taxpayers instructions a nd supplementing the statutory pr o visions and

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RASHMI 2024.08.29 17:17 I attest to the accuracy and integrity of this document

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CWP-21271 of 2024(O&M)

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Page 2 of 2

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17 . In view of the aforesaid d iscussion, there is no o ccasion to distinguish or tak e a different view as s uggested by the learned counsel f o r the revenue from what h as already been held by the Coor d inate Bench. 18. Keeping in view the la w 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 i n itiated thereafter without co n ducting the faceless a ssessment as envisaged under S e ction 144B of the Act, 1 961, have been found to be cont r ary to the provisions of t h e Act, 1961 and accordingly n o tices dated 28.02.2023, 1 6.03.2023, 20.03.2024 and 30.0 3 .2023 and order dated 3 0.03.2023, are set aside for want o f jurisdiction. 19 . The respondents-revenue w ould be, however, at liberty to follow the procedure as l a id down under the Act, 1 961 and proceed accordingly, if s o advised. 20 . All the writ petitions are all o wed. The interim order p assed by the Court shall stand m erged with the present o rder.”

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3. 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 16.02.202 4 (Anne x ure P-2) and order dated 30. 0 3.2024 (Annexure P-4) unde r Sectio n 148A(b) of the Income Tax A c t and consequential proceeding s are her e by set aside.