Punjab-Haryana High Court
Piyush Beriwal vs Income Tax Officer Ward 3(1) , Gurgaon on 5 August, 2024
Author: Sanjeev Prakash Sharma
Bench: Sanjeev Prakash Sharma
Neutral Citation No:=2024:PHHC:100795-DB
CWP-9599-2023 (O&M) -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
132
CWP-9599-2023 (O&M)
Decided on : 05.08.2024
Piyush Beriwal
. . . Petitioner(s)
Versus
Income Tax Officer, Ward 3(1),
Gurgaon and another
. . . Respondent(s)
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE SANJAY VASHISTH
PRESENT: Mr. Chetan Mittal, Sr. Advocate with
Ms. Divya Arora, Advocate,
Mr. Ritvik Garg, Advocate and
Mr. Piyush Beriwal, Advocate (appearing through V.C.)
for the petitioner(s).
Mr. Varun Issar, Sr. Standing Counsel
for the respondent(s).
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SANJEEV PRAKASH SHARMA, J. (Oral)
CM-12183-CWP-2024
I. Present application has been filed under Section 151 CPC, for
pre-poning the date of hearing, which is fixed for 03.10.2024, keeping in
view the fact that present matter is squarely covered by the judgment dated
19.07.2024, passed by the Coordinate Division Bench of this Court in CWP-
15745-2024.
II. Notice of this application to the non-applicants/respondents.
III. Mr. Varun Issar, Sr. Standing Counsel, accepts notice on behalf
of the non-applicants/respondents, and raises no objection in allowing the
prayer made in the application by the applicant-petitioner.
IV. In view of above, prayer made in the application is allowed.
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CWP-9599-2023 (O&M) -2-
Accordingly, date of hearing in the main case i.e. CWP-9599-2023, is
advanced from 03.10.2024 to 05.08.2024 i.e. today itself.
CM stands disposed of.
CWP -12186-CWP-2024
I. Present application has been filed under Section 151 for placing
on record Annexures P-7 to P-11.
II. Allowed as prayed for. Annexures P-7 to P-11 filed along with
the application are taken on record, subject to all just exceptions. Office to
tag the same at appropriate place.
CM stands disposed of.
CWP-9599-2023 (O&M)
1. In view of the order of even date passed in CM-12183-CWP-
2024, present writ petition is being taken up for final disposal.
2. CM-12184-CWP-2024 has been filed on behalf of the
applicant-petitioner for seeking disposal of the present writ petition in light
of the judgment/order dated 19.07.2024, passed by the Coordinate Division
Bench of this Court in CWP-15745-2024.
2. Notice of this application to the non-applicants/respondents.
3. Mr. Varun Issar, Sr. Standing Counsel, accepts notice on behalf
of the non-applicants/respondents.
4. Learned counsel for both the sides are ad idem that the issue
raised in these connected Writ Petitions stands finally adjudicated by the
Coordinate Division Bench of this Court vide order dated 19.07.2024 in a
bunch of Writ Petitions in which the lead case is CWP-15745-2024 titled as
Jatinder Singh Bhangu Vs. Union of India and Others, whereby, the
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CWP-9599-2023 (O&M) -3-
Coordinate Division Bench of this Court has subscribed the view expressed
by Bombay, Telangana and Gauhati High Courts.
5. The Coordinate Division Bench, has passed the following
judgment/order:-
"15. From the perusal of Section 151A, it is quite
evident that scheme of faceless assessment is applicable from
the stage of show cause notice under Section 148 as well as
148A. Clause 3 (b) of notification dated 29.03.2022 issued
under Section 151A clearly provides that scheme would be
applicable to notice under Section 148. Even otherwise, it is a
settled proposition of law that assessment proceedings
commence from the stage of issuance of show cause notice.
The object of introduction of faceless assessment would be
defeated if show cause notice under Section 148 is issued by
Jurisdictional Assessing Officer. The respondents are heavily
placing reliance upon office memorandum and letter issued by
departmental authorities. It is axiomatic intax jurisprudence
that circulars, instructions and letters issued by Board or any
other authority cannot override statutory provisions. The
circulars are binding upon authorities and Courts are not bound
by circulars. The mandate of Section 144B, 151A read with
notification dated 29.03.2022 issued thereunder is quite lucid.
There is no ambiguity in the language of statutory provisions,
thus, office memorandum or any other instruction issued by
Board or any other authority cannot be relied upon.
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Instructions/circulars can supplement but cannot supplant
statutory provisions.
16. In the wake of above discussion and findings, we
find it appropriate to subscribe view expressed by Bombay,
Telangana and Gauhati High Court. The instant petitions
deserve to be allowed and accordingly allowed.
17. The notices issued by Jurisdictional Assessing
Officer under Section 148 are hereby quashed with liberty to
respondent to proceed in accordance with procedure prescribed
by law."
6. In view of the above, we allow this Writ Petition in the
aforesaid terms. Accordingly, order/notices dated 03.03.2023 and 07.04.2023
are set-aside. The other questions raised in the present writ petition are not
pressed by the learned counsel for the petitioner. Accordingly, the same are
dismissed as not pressed.
Pending applications, if any, shall stand disposed of
accordingly.
(SANJEEV PRAKASH SHARMA)
JUDGE
(SANJAY VASHISTH)
JUDGE
August 05, 2024
J.Ram
Whether speaking/reasoned: Yes/No
Whether Reportable: Yes/No
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