Allowed

Alka Verma v. Union of India and Others

Punjab & Haryana HC11 Sept 2026CWP/28842/2024

Case brief

AI extract

What is this about?

Single judge bench allowed the writ petition setting aside a notice dated 26.03.2024 issued u/s 148 of the Income Tax Act without conducting faceless assessment u/s 144B, order dated 30.03.2023, and all consequential proceedings by application of prior precedents holding such proceedings contrary to the Act.

What did the court decide?

Notice dated 26.03.2024 issued u/s 148, order dated 30.03.2023, and all consequential proceedings are set aside for want of jurisdiction; all pending applications disposed of.

Alka Verma Vs Union of India and Others — Income Tax | Punjab & Haryana HC (2026)

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139

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-28842-2024 (O&M) Date of Decision:23.10.2024

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ALKA VER MA

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..…...Petitioner(s)

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V /s.

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UNION OF I N DIA AND OTHERS …......Respondent(s)

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

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Present: M s. Ambika Jindal, Advocate fo r the petitioner.

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M r. Ranvijay Singh, Senior Stan d ing Counsel, f or the respondent-Income Tax D epartment

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SANJEEV PRAKASH SHARMA, J. (Oral)

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1. N otice of motion.

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2. M r. Ranvijay Singh, Senior Sta n ding Counsel, accepts notice o n

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behalf of the r espondents/Income Tax Depart m ent.

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3. B oth the counsel are ad idem that the issue involved in th e present petiti o n stands finally examined and c oncluded by this Court in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decided on 2 9 .07.2024, and by the Coordin a te Bench in CWP No.15745 of 2024 titled as Jatinder Singh Bhangu vs. Union of India and others , decided on 1 9 .07.2024. This Court in Jasjit Singh (supra) held as under:

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“16. We are in agreement with the view taken by the C oordinate Bench and hold t hat such circular or i nstructions by the Board could n ot have been issued to o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactme n ts having financial i mplications are required to b e followed strictly and m andatorily. By exercising the powers contained in S ections 119 and 120 of the A ct, 1961 as well as

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Suresh Kumar 2024.10.24 12:26 I attest to the accuracy and integrity of this document

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CWP-28842-2024 (O&M)

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Page 2 of 3

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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 i mplementation.

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1 7. 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 couns e l for the revenue from w hat has already been held by t h e Coordinate Bench. 1 8. 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, 1961 and the p roceedings initiated thereafter w ithout conducting the f aceless assessment as envisag e d under Section 144B o f the Act, 1961, have been found to be contrary to the p rovisions of the Act, 1961 a n d 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.

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1 9. The respondents-revenue w ould be, however, at l iberty to follow the procedure a s laid down under the A ct, 1961 and proceed accordin g ly, if so advised. 2 0. All the writ petitions are allowed. The interim o rder passed by the Court shall stand merged with the p resent order.”

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4. K eeping in view above, we allow this Writ Petition in th e aforesaid ter m s. The observations and order p assed above shall apply mutati s mutandis to the present case. Accordin g ly, notice dated 26.03.202 4