Allowed

Rattan Goyal v. Income Tax Officer and Others

Punjab & Haryana HC10 Sept 2026CWP/22574/2024

Case brief

AI extract

What is this about?

The High Court allowed the writ petition setting aside income tax notices dated in 2023 and 2024 issued under Sections 148 and 148A for lack of jurisdiction, as they were not issued via the faceless assessment procedure mandated by Section 144B of the Income Tax Act, 1961.

What did the court decide?

Notices dated 28.02.2023, 16.03.2023, 20.03.2024, 30.03.2023 and those issued on 22.03.2023 and 05.04.2023 under Sections 148A(b), 148A(d) and 148, along with all consequential proceedings, were set a

Rattan Goyal Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2026)

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

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C WP-22574-2024 (O&M) D ate of Decision: 06.09.2024

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Rattan Goyal …Petitioner

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Vs.

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Income Tax O fficer and others …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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SANJEEV PRAKASH SHARMA, J.(Oral)

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N otice of motion.

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M s. Gauri Neo Rampal, Sr. Sta n ding Counsel, accept notice o n

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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 m ake them otiose or obsolete. Legislative enactments havin g f inancial implications are requ i red to be followed strictly an d

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RAJESH KUMAR 2024.09.09 13:02 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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[2]

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CWP- 22574-2024 (O&M)

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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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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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RAJESH KUMAR 2024.09.09 13:02 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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[3]

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CWP- 22574-2024 (O&M)

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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 148A9b) dated 22.03.2023, under Section 148A(d) dated 05.04.2023 and under Section 148 dated 05.04.2023, and all consequential proceedings are set aside.

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