Allowed

Tc Agro Food Industries v. National Faceless Assessment Centre Delhi through Add.Joint/Deputy/ Assistant&Others

Punjab & Haryana HC10 Sept 2026CWP/7153/2024

Case brief

AI extract

What is this about?

This Bench, relying on a prior coordinate order in Jasjit Singh, allowed petitioner's petition and set aside notices dated 06.03.2023, 15.03.2023, 28.03.2023, 16.10.2023, and 28.11.2023 issued for want of jurisdiction in faceless assessment proceedings.

What did the court decide?

Notices dated 06.03.2023, 15.03.2023, 28.03.2023, 16.10.2023 and 28.11.2023 are set aside.

Tc Agro Food Industries Vs National Faceless Assessment… — Income Tax | Punjab & Haryana HC (2026)

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263

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-7153-2024 (O&M) Date of Decision:29.07.2024

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T.C AGRO F O OD INDUSTRIES ..…...Petitioner(s) V /s.

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NATIONAL F ACELESS ASSESSMENT CEN T RE, DELHI 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 r. Pankaj Jain, Senior Advocat e , assisted by M r. Divya Suri, Advocate and M r. Sachin Bhardwaj, Advocate f or the petitioner(s).

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M s. Gauri Neo Rampal, Senior S tanding Counsel, f or the respondents.

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***** **** SANJEEV PRAKASH SHARMA, J. (Oral)

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1. L earned counsel for both the s i des are ad idem that the issu e raised in the s e connected Writ Petitions st a nds finally adjudicated by thi s Court vide o r der dated 29.07.2024 passed i n a bunch of Writ Petitions i n which the le a d case is CWP-21509-2023 titl e d as Jasjit Singh Vs. Union of India and Others, whereby this Court has held the notice issued by th e jurisdictional Assessing Officer as unjustifie d .

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2. T he Court has passed the follow i ng order:-

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“ 14 xxx xxx xxx xxx 15 xxx xxx xxx xxxx 16 . We are in agreement w i th the view taken by the C oordinate Bench and hold that s u ch circular or instructions by t he Board could not have been issued to override statutory p rovisions or to make them oti o se or obsolete. Legislative e nactments having financial imp l ications are required to be

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Suresh Kumar 2024.08.03 11:18 I attest to the accuracy and integrity of this document

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CWP-7153-2024 (O&M)

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Page 2 of 3

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f ollowed strictly and mandatoril y . By exercising the powers c ontained in Sections 119 and 12 0 of the Act, 1961 as well as S ection 144B (7 & 8), the authoriti e s cannot be allowed to usurp t he legal provisions to their own satisfaction and convenience c ausing hardship to the assessees. I t also leaves confusion in the m inds of the taxpayers. In the opinion of this Court, instructions a nd circulars can be issued only for the purpose of s upplementing the statutory p rovisions and for their implementation.

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17. In view of the aforesaid di s cussion, there is no occasion t o distinguish or take a differe n t view as suggested by the learned counsel for the revenue from what has already been held b y the Coordinate Bench.

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18. Keeping in view the law l a id down by the Coordinate B ench (supra), notices issued by t h e JAO under Section 148 of t he Act, 1961 and the proceedin g s initiated thereafter without c onducting the faceless assessment as envisaged under Section 1 44B of the Act, 1961, have bee n found to be contrary to the p rovisions of the Act, 1961 an d accordingly notices dated 2 8.02.2023, 16.03.2023, 20.03.20 2 4 and 30.03.2023 and order d ated 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-revenue w o uld be, however, at liberty to f ollow the procedure as laid do w n under the Act, 1961 and p roceed accordingly, if so advised.

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20. All the writ petitions are allowed. The interim order p assed by the Court shall stand me r ged with the present order.

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21. xxx xxx xxxx 22. xxx xxx xxxx”

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Suresh Kumar 2024.08.03 11:18 I attest to the accuracy and integrity of this document

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CWP-7153-2024 (O&M)

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Page 3 of 3

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3. I n view of the above, we allow t h is Writ Petition in the aforesai d terms. Acc o rdingly, orders/notices da t ed 06.03.2023, 15.03.2023 , 28.03.2023, 16.10.2023 and 28.11.2023 are s e t aside.

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4. P ending applications, if any, sha l l stand disposed of accordingly.

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[SANJEEV PRAKASH SHARMA] JUDGE

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[SANJAY VASHISTH] JUDGE

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July 29, 2024 Ess Kay
Whether speak ing / reasoned	: Y es	/ No
Whether Repor table	: Y es	/ No

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Suresh Kumar 2024.08.03 11:18 I attest to the accuracy and integrity of this document

Tc Agro Food Industries v. National Faceless Assessment Centre Delhi through Add.Joint/Deputy/ Assistant&Others

Case brief

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Tc Agro Food Industries v. National Faceless Assessment Centre Delhi through Add.Joint/Deputy/ Assistant&Others

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